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

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.