Form E-SGHI: Accountable Health Plan Small-employer Group Health Insurance Plan Premium

An insurer may only report small-employer major medical premium as being tax exempt if

  • the insurer is an accountable health plan AND
  • the insurer issued (major medical) health benefit plans to small employers AND
  • the insurer notified the small employers of the reduction to the premium tax because of the tax exemption (ARS § 20-2304(J)) AND
  • the insurer complied with all other provisions of ARS §§ 20-2301 et seq.
DATE DESCRIPTION
Recent Document Updates
1/18/2019 Updated version

 

Priority: 
TAX14000

Warning - Phishing Scam

We are aware of a phishing scam targeting insurance professionals claiming that the National Association of Insurance Commissioners received a complaint that the professional submitted a falsified claim. This fraudulent email displays the NAIC and CIPR logos, can originate from what appears to be an naic.org or gmail.com email account, and instructs the recipient to click on a link to download the complaint notification.

Certain antivirus products will detect this as a malicious email.  If you receive a similar email and have any concerns, contact the NAIC Service Desk at (816) 783-8500 or [email protected].