The following article notes that CMS released FAQ's to help determine "receipts" for purposes of the "small health plan" extension of the effective date for the HIPAA privacy rules.
http://www.mcguirewoods.com/news-resources...asp?article=360
The article states that employer or employee contributions to the plan would constitute receipts, but notes that "the following would NOT be considered receipts: Amounts paid out BY THE EMPLOYER for insurance premiums."
The FAQ that I found on the CMS website indicates that, when calculating receipts, "Fully insured plans should use the amount of total premiums which they paid for health insurance benefits during the plan's last full fiscal year."
http://cmshhs.custhelp.com/cgi-bin/cmshhs....bHQmcF9wYWdlPTE*&p_li=
I'm trying to reconcile these points. The SBA regs aren't much help. If an employer with a fully insured health plan pays a portion of the premiums and the employee pays a portion, it seems to me that the employee is making a contribution "to the plan" (which would be counted as receipts), while the employer is paying a premium for health insurance (which would not be counted according to the 1st article if they are paid "by the employer," but might be counted under the CMS FAQ if the insurance premiums are considered to have been paid "by the plan").
Before I researched this, I assumed that "receipts" would be the combined employer and employee contributions for the cost of the insurance, but now I'm not so sure. Any thoughts? Also, I'm not sure the CMS FAQ is the same one noted in the article (the date is different). Has anyone seen other CMS guidance on this?