135-48.49. IRC Sections 6055 and 6056 regulatory reporting.
The Plan shall be responsible for reporting coverage for retirees and coverage for direct bill members, except for individuals participating in Consolidated Omnibus Budget Reconciliation Act (COBRA) coverage, as required by Section 6055 of the Internal Revenue Code. The Plan shall provide employing units with access to Plan data necessary for employing units to meet filing requirements under Sections 6055 and 6056 of the Internal Revenue Code. The Plan may facilitate the availability of a reporting solution; however, the employing unit is responsible for paying all costs associated with the use of any reporting solution made available by the Plan. (2016-104, s. 7.)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 3B - State Health Plan for Teachers and State Employees.
§ 135-48.1 - General definitions.
§ 135-48.4 - Conflict with federal law.
§ 135-48.5 - Health benefit trust funds created.
§ 135-48.8 - Statements of public interest.
§ 135-48.10 - Confidentiality of information and medical records; provider contracts.
§ 135-48.12 - Committee on Actuarial Valuation of Retired Employees' Health Benefits.
§ 135-48.15 - Whistle-blower protections related to the State Health Plan.
§ 135-48.16 - Fraud detection and audit programs.
§ 135-48.20 - Board of Trustees established.
§ 135-48.21 - Board officers, quorum, meetings.
§ 135-48.22 - Board powers and duties.
§ 135-48.23 - Executive Administrator.
§ 135-48.24 - Administrative review.
§ 135-48.27 - Reports to the General Assembly; General Assembly access to information.
§ 135-48.28 - Auditing of the Plan.
§ 135-48.30 - Powers and duties of the State Treasurer.
§ 135-48.32 - Contracts to provide benefits.
§ 135-48.34 - Contracts not subject to Article 3 of Chapter 143 of the General Statutes.
§ 135-48.37 - Liability of third person; right of subrogation; right of first recovery.
§ 135-48.37A - Employing unit cooperation in collection of amounts owed to Plan.
§ 135-48.38 - Persons eligible for Medicare; optional participation in other Medicare products.
§ 135-48.39 - Operations during state of disaster or emergency.
§ 135-48.40 - Categories of eligibility.
§ 135-48.41 - Additional eligibility provisions.
§ 135-48.43 - Effective dates of coverage.
§ 135-48.44 - Cessation of coverage.
§ 135-48.46 - Settlement agreements by employing units.
§ 135-48.47 - Participation in State Health Plan by local government employees and dependents.
§ 135-48.49 - IRC Sections 6055 and 6056 regulatory reporting.
§ 135-48.50 - Coverage mandates.
§ 135-48.51 - Coverage and operational mandates related to Chapter 58 of the General Statutes.
§ 135-48.52 - General limitations and exclusions.
§ 135-48.56 - Education of covered active and retired employees.
§ 135-48.57 - Payments for county or city ambulance service.
§ 135-48.58 - Premiums for firefighters, rescue squad workers, and members of National Guard.