Since we provide a variety of self-insured group health plans (e.g. dental, vision, medical), we are using the OHCA to assert that our compliance efforts apply to all of these plans. However, we also have a Section 125 Plan in which one of the components is a health care reimbursement plan whereas the other two components are not covered entities. It would seem to me that hybrid entity status would be appropriate in this case. How and where does one go about documenting hybrid entity status? And, I assume that the health care component of the 125 Plan could still be part of the OHCA.

Jeez, this HIPAA is stuff has become mind-numbing.

Naaaaah, this stuff is fun

The requirements for designation as a hybrid entity are in 164.504©(3)(iii) and 164.530(j).

Essentially, you just need to create and retain a corporate document which designates the covered entity as a hybrid entity. There doesn't appear to be a filing requirement, just a documentation requirement.

The health care component can be part of the OHCA. (Slightly controversial alrternative follows) Alternatively, you could consider it a separate plan. Because it is likely that the healtyh care component is a "small plan" for purposes of HIPAA, you can take advantage of the automatic one-year extension for this plan. During that period, it is possible HHS will clarify that an FSA is not a health plan. There are rumblings that this may happen.