Code of Massachusetts Regulations › 956 CMR - COMMONWEALTH HEALTH INSURANCE CONNECTOR AUTHORITY › Title 956 CMR 9.00 - Employer Surcharge For State Funded Health Costs › Section 9.02 - Definitions

Current through Register 1525, July 5, 2024
Meaning of Terms
: As used in
				956 CMR 9.00, unless the
				context otherwise requires, terms have the following meanings:
Client Company
. A person, association,
				partnership, corporation or other entity that uses workers provided by an
				Employee Leasing Company pursuant to a contract.
Commonwealth Care Trust Fund
. The
				trust fund established under M.G.L. c. 29, § 2OOO.
Connector
. The Commonwealth Health
				Insurance Connector Authority established under M.G.L. c. 176Q, §
				2.
Dependent
. A spouse and any individual
				that meets the criteria defined in Title 26, Subtitle A, Chapter 1, Subchapter
				B, Part V, § 152 of the Internal Revenue Code.
Employee
. An individual employed by
				any Employer at a Massachusetts location, whether or not the individual is a
				Massachusetts resident, for at least one month.
Employee Leasing Company
. A sole
				proprietorship, partnership, corporation or other form of business entity whose
				business consists largely of leasing Employees to one or more Client Companies
				under contractual arrangements that retain for such Employee leasing companies
				a substantial portion of personnel management functions, such as payroll,
				direction and control of workers, and the right to hire and fire workers
				provided by the Employee Leasing Company; provided, however, that the leasing
				arrangement is long term and not an arrangement to provide the Client Company
				temporary help services during seasonal or unusual conditions.
Employer
. An Employer with more than
				eleven full time equivalent Employees that is required by M.G.L. c. 151F to
				adopt and maintain a Section 125 Cafeteria Plan in accordance with the
				provisions of 956 CMR 4.06:
Adoption and Maintenance of Section 125
				Cafeteria Plan.
Fiscal Year
. The period from October
				1st through September
				30th, the fiscal year for the Uncompensated Care
				Trust Fund and Health Safety Net Trust Fund.
Free Care
. Services eligible for
				payment from the Uncompensated Care Trust Fund under 114. 6 CMR 11.00:
Administration of the Uncompensated Care Pool
and 114. 6 CMR
				12.00:
Services Eligible for Payment from the Uncompensated Care Trust
				Fund
and from its successor, the Health Safety Net Trust Fund.
Health Insurance Responsibility Disclosure
				(HIRD)
. The form that Employers and Employees are required to
				submit about health insurance status under M.G.L. c. 176Q, § 17 and
				956 CMR 10.00:
Health
				Insurance Responsibility Discloure.
Health Safety Net Trust Fund
. The
				trust fund established pursuant to M.G.L. c. 118E, § 57.
Insurance Partnership Program
. The
				premium assistance program established under M.G.L. c. 118E, § 9C.
Section 125 Plan
. A cafeteria plan
				that meets the criteria defined in Title 26, Subtitle A, Chapter 1, Subchapter
				B, Part III, § 125 of the Internal Revenue Code.
State Funded Health Services
. Services
				that are paid from the Uncompensated Care Trust Fund or the Health Safety Net
				Trust Fund as further defined in
				956 CMR
				9.03(4).
Uncompensated Care Trust Fund
. The
				fund established pursuant to M.G.L. c. 118G, § 18.