Is a Form 5500 required for employers with less than 100 participants where the recordkeeper acts as an agent for the employer with respect to the reimbursement of claims submitted by HRA participants? If so, what Schedules should be included?

If claims are paid from general assets of the employer and there is no separate account in the plan's name and the employer has control over the account and has merely given the TPA check-writing authority then it sounds like you meet the Form 5500 filing exception for small unfunded welfare plans.

Thanks, AshleyL. Would this also be true if the Employer sends the recordkeeper the funds needed to cover reimbursements, there is no separate account in the plan's name and the employer has control over reimbursements to the extent that non-standard requests must be approved by the employer?

If the employer sends the funds to pay/reimburse the TPA's claims that have been adjudicated, the plan still is not "funded" and would still be exempt. If the employer sends funds on some other basis (percentage of salary, savings from electing HDHP, etc.) the plan would be funded and would require a 5500.