Stop-Loss Insurance (Variable A or D)

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Do not take into account the benefits paid under a stop-loss insurance contract (that is, a contract under which the insurer undertakes to cover losses beyond a certain amount for a given period) when calculating the value of an employee's coverage under a group insurance plan.

However, you must include in variable D the premiums (and the related tax) you pay for the year under such a contract if the stop-loss insurance applies without distinction to all types of coverage and benefits provided under the plan.

If the stop-loss insurance applies only to certain specific types of coverage or benefits, you must include this premium in variable A that applies to the coverage or benefits in question.

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