The Pratfalls and Pitfalls of Group Insurance

Let me guess, you’re one of those, go-getting,PPO)
micro-business entrepreneurs or an old fashionedThe not so infamous at as all that Preferred Provider
small business owner … and that means its up toOrganization is very similar to the HMO, at least in
and you alone to decide whether or not you canterms of base concept. Group PPOs are just groups
provide a group health care plan to your close-knitof physicians and hospitals that contract with
workforce. These days, business owners in youremployers, insurance companies, or third party
position need more than just health insurance foradministrators to provide health care services at
themselves, the availability of group health hasreduced fees. Like HMOs, PPOs may be structured as
become an essential recruiting selling point. Besides,group or individual practices.
it’s frankly in your best interest to be on aThe primary differences between Group HMOs and
group plan rather than an individual plan. Group healthGroup PPOs play out as follows:
plans often have richer benefits and lower premiums· PPOs do not provide benefits on a prepaid basis
overall because of their “shared risk/sharedbut on a fee-for-service basis as services are
cost” structure.rendered.
Once you’ve made the decision to offer a group· Fees are usually subject to a schedule used by all
medical plan, you should be aware of the types ofPPO participants.
health plans available and the many features and· Plan participants do not have to use the PPO
benefits they provide. There are many types ofphysicians or facilities. They can make a choice each
group insurance programs. However, I’ll onlytime health care is necessary. However, PPOs usually
focus on plans specifically designed to behave lower deductibles and lower co-payments.
comprehensive workforce oriented health careLastly, The Self-Funded Group Medical Plan
solutions rather than those focused on specificThe Self-Funded Plan involves an arrangement
medical issues.whereby the employer assumes all the responsibilities
This is all simpler than its sounds. You see, mostand liabilities that an insurance company would
health insurance plans can be broken down into fournormally assume. Basically, the employer is responsible
major categories … Comprehensive Major Medical,for payment of all claims. However, can problems
HMOs, PPOs and Self Funded Plans.arise if your workforce incurs substantial claims.
First Up, the Comprehensive Major Medical PlanTherefore, most self-funded group medical plans will
This type of group health policy will provide benefitsbe less economically feasible for small business groups
for expenses incurred by an employee for mostbut will work quite effectively for firms with
medical treatments. This includes benefits formedium-sized groups due to the reduced risk.
treatments in a hospital, for physician services in orThere are various partially self-funded group health
out of a hospital, for treatments needed for the careplans that are more feasible for small groups. An
of accidental injuries, for treatments incurred duringinsurance company would underwrite this type of
pregnancy, and most other medical costs incurredplan. The employer would be responsible for the
from a "medically necessary treatment.co-insurance portion of the major medical plan, while
Here are the four riders that can traditionally bethe employee is responsible for the appropriate
attached to comprehensive major medical plans:deductible. Traditionally, the co-insurance portion of a
· Prescription Drug Card - allows for smallmajor medical plan is 80% of the $5,000 of medical
co-payment by employee when purchasingcosts that exceed the deductible. The insurance
prescription drugs.company is then responsible for all amounts
· Supplemental Accident Benefits - provides firstexceeding the deductible and co-insurance.
dollar coverage with no deductible for treatment ofThe total annual aggregate out-of-pocket expenses
accidental injuries.for the employer work out to be what the average
· Dental/Vision Benefits - provides insurance for theannual cost of a full-blown major medical plan would
specific cost of dental and optical treatments.be for the same group. Therefore, if a company has
· Skilled Nursing Care/Home Health Care - providesa fairly good health history, it may save some money
coverage for the cost of ongoing care in a skilledwith a partially self-funded plan.
nursing facility or in the home.Remember …two or more of the group-oriented
Comprehensive major medical coverage is thehealth insurance plans above can be used in concert
favorite option of most small business owners andwith a variety of tax saving strategies.
micro-business entrepreneurs. However, due to theBefore You Go, Here's a Note About Group Cafeteria
enriched benefits provided by major medical plans, itPlans
can be a fairly costly choice.Cafeteria Plans are available to business owners and
Secondly, The Health Maintenance Organizationtheir employees for the purpose of funding employee
(Group HMO)benefits with pre-tax dollars. The essence of a
The sometimes infamous: Health Maintenancecafeteria plan, as described in IRC Section 125, is that
Organization (aka HMO) is in reality mild manneredit allows each participating employee to choose
Bruce Banner (sorry, just kidding) HMO’s areamong two or more benefits. In particular, the
managed health care platforms. They apply built-inemployee may "purchase nontaxable benefits by
cost containment features to help reduce the risk offoregoing taxable cash compensation. Benefits under
loss to the underwriting insurance company, therebya cafeteria plan are limited to cash and certain
reducing the cost to business owners such as, wellstatutory benefits, including medical, disability and
… you. Here’s an example: Many Blue Crossother accidental or health plan coverages, group term
Blue Shield plans have HMO options that providelife insurance, dependent care, group legal services,
benefit plans for employees who choose physiciansand 401(k) plans.
from a approved / participating roster of health careThere are many different methods of initializing
providers.cafeteria plans for small businesses. Every small
Typically HMOs are organized in much the same way.business is different, and cafeteria plans should be
The difference centers on the way the physicianapproached with that idea in mind.
"panel is structured. You see, prepaid group practiceThe choice of what type of group health insurance
HMOs include practitioners that are located togetherplan will best fit the needs of your workforce
in an office/complex and are hired by the plan andisn’t easy one. However, having a basic
paid a salary. Individual practice association HMOsknowledge of what is available can make the decision
include participating physicians who practice individuallya little easier. The bottom line is a more important
and are contracted by the HMO. In both cases, thequestion. "Do you want a plan with quality features
HMO is receiving a prepaid premium from the planand benefits?" or "Do you want to save money?" In
participant.most cases, you will find it difficult to have both.
Next Up, The Preferred Provider Organization (Group