Details concerning variables A and D

With regard to the RL-22 slip (see courtesy translation RL-22-T), the benefits paid under a stop-loss insurance contract (a contract under which an insurer undertakes to cover losses beyond a certain amount for a given period) must not be included in total benefits paid under the plan (variable A).

However, the insurance premiums (and related tax) that you, as plan administrator, paid under a contract for the year must be taken into consideration in determining the value of the individual's coverage under an insurance plan for which you have taken out a stop-loss insurance contract.

If the stop-loss insurance applies to all types of benefits and coverage provided under the plan, the insurance premiums (and related tax) that you paid must be included in variable D. If the stop-loss insurance applies only to certain specific types of benefits or coverage, the insurance premium (and related tax) must be included in variable A (for benefits or coverage provided by the stop-loss insurance).