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This has been discussed at length on this forum.
I have one non-profit that decided to use the Zane structure to pay premiums on a pre-tax basis-they have 5 employees and no one obtained a subsidy for their plan.
I also did not act as an rep for Zane during the process, I simply sent the decision maker the website link and had them work directly with Zane.
I can completely understand the Feds not wanting people to get a subsidy in addition to tax free premium reimbursement. At the same time, employees should be able to buy plans Off Exchange (or without subsidy On Exchange) and use the Section 105 structure. That would be fair and hopefully the courts will eventually decide that as well (or the IRS will come out with an update to the ruling).
I had hoped to possibly use defined contribution with some of my small employers, but in light of this guidance, I doubt seriously I'd want to point a client in that direction. I feel it's risky at best. You were smart to let them work directly with Zane & take yourself out of it.