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Deciphering the Covered Entities definition

We are a small (300 employees) company that has both a health plan through one of the major insurance companies and a flexible spending account (FSA). I am attempting to figure out if we (the employer) are considered the "health plan" under the Covered Entities definition. Everyone seems to be giving us differing answers. Help.

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It's hard to say 100%, but it sounds like with the FSA you offer (and any protected health information that's handled as part of it) you might be what is considered a hybrid covered entity. A lot depends upon how you are managing your FSA plan, if you're outsourcing it, etc. I can't say for sure without knowing more about your business. I highly recommend that you get your (or a HIPAA) attorney involved to confirm this for sure.
For more information on this topic, visit these other resources:
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  • This was first published in May 2003

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