STAFF PERSONNEL
LICENSED
Series 400
Policy Title: Licensed Employee Group Insurance Benefits Code No. 406.5
Licensed employees may be eligible for group benefits as determined by the Board and required by law. The Board will select the group benefit program(s) and the insurance company or third party administrator which will provide or administer the program.
In accordance with the Patient Protection and Affordable Care Act (ACA), the Board will offer licensed employees who work an average of at least thirty (30) hours per week or one hundred thirty (130) hours per month, based on the measurement method required by law, with minimum essential health insurance coverage that is both affordable and provides minimum value. The Board will have the authority and right to change or eliminate group benefit programs.
Approved: April 13, 2004
Reviewed: May 14, 2019
Revised: May 14, 2019
Legal Reference: Iowa Code §§ 20.9; 85; 85B; 279.12, .27; 509; 509A; 509B.
Internal Revenue Code § 4980H(c)(4); Treas. Reg. § 54.4980H-1(a)(21)(ii).
Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 78 Fed. Reg. 217, (Jan 2, 2013).
Shared Responsibility for Employers Regarding Health Coverage, 26 CFR Parts 1, 54 and 301, 79 Fed. Reg. 8543 (Feb. 12, 2014).
Cross Reference: 405.1 Licensed Employee Defined, 706.2 Payroll Deductions