Utah § 49-20-410 - High deductible health plan -- Health savings account -- Contributions.
Full text of Utah Utah Code § 49-20-410 — High deductible health plan -- Health savings account -- Contributions., with citation guidance and answers to common questions.
§ 49-20-410. High deductible health plan -- Health savings account -- Contributions.
Effective 7/1/2021 49-20-410.
High deductible health plan -- Health savings account -- Contributions.
(1)
(a)
In addition to other employee benefit plans offered under Subsection 49-20-201(1), the office shall offer at least one federally qualified high deductible health plan with a health savings account as an optional health plan.
(b)
The provisions and limitations of the plan shall be:
(i)
determined by the office in accordance with federal requirements and limitations; and
(ii)
designed to promote appropriate health care utilization by consumers, including preventive health care services.
(c)
A state employee hired on or after July 1, 2011, who is offered a plan under Subsection 49-20-202(1)(a), shall be enrolled in a federally qualified high deductible health plan unless the employee chooses a different health benefit plan during the employee's open enrollment period.
(2)
The office shall:
(a)
administer the high deductible health plan in coordination with a health savings account for medical expenses for each covered individual in the high deductible health plan;
(b)
offer to all employees training regarding all health plans offered to employees;
(c)
prepare online training as an option for the training required by Subsections (2)(b) and (4);
(d)
ensure the training offered under Subsections (2)(b) and (c) includes information on changing coverages to the high deductible plan with a health savings account, including coordination of benefits with other insurances, restrictions on other insurance coverages, and general tax implications; and
(e)
coordinate annual open enrollment with the Division of Human Resource Management to give state employees the opportunity to affirmatively select preferences from among insurance coverage options.
(3)
(a)
Contributions to the health savings account may be made by the employer.
(b)
The amount of the employer contributions under Subsection (3)(a) shall be determined annually by the office, after consultation with the Division of Human Resource Management and the Governor's Office of Planning and Budget so that the annual employer contribution amount is not less than the difference in the actuarial value between the program's health maintenance organization coverage and the federally qualified high deductible health plan coverage, after taking into account any difference in employee premium contribution.
(c)
The office shall distribute the annual amount determined under Subsection (3)(b) to employees in two equal amounts with a pay date in January and a pay date in July of each plan year.
(d)
An employee may also make contributions to the health savings account.
(e)
If an employee is ineligible for a contribution to a health savings account under federal law and would otherwise be eligible for the contribution under Subsection (3)(a), the contribution shall be distributed into a health reimbursement account or other tax-advantaged arrangement authorized under the Internal Revenue Code for the benefit of the employee.
(4)
(a)
An employer participating in a plan offered under Subsection 49-20-202(1)(a) shall require each employee to complete training on the health plan options available to the employee.
Section 49-20-410 ("High deductible health plan -- Health savings account -- Contributions.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Utah § 49-20-410?
A common citation format is "Utah Code § 49-20-410" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Utah law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.
How does Utah § 49-20-410 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.
