Maryland Statutes
§ 15-1202
(a)This subtitle applies only to a health benefit plan that:
(1)covers eligible employees of small employers in the State; and
(2)is issued or renewed on or after July 1, 1994, if:
(i)any part of the premium or benefits is paid by or on behalf of the small employer;
(ii)any eligible employee or dependent is reimbursed, through wage adjustments or otherwise, by or on behalf of the small employer for any part of the premium;
(iii)the health benefit plan is treated by the employer or any eligible employee or dependent as part of a plan or program under the United States Internal Revenue Code, 26 U.S.C. § 106, § 125, or § 162; or
(iv)the small employer allows eligible employees to pay for the heal
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Related
§ 106
26 U.S.C. § 106