Q Our County is considering a gap insurance plan which will reimburse employees for covered charges that the employee owes due to deductibles and/or co-insurance obligations. Section 25-15-101 requires 125 employees for a self-insurance plan. Does this 125 refer to the employees of the county who are eligible for membership in the plan, or the number of employees required to participate?

A The 125-employees requirement refers only to those employees participating in and making contributions to the self-insured plan. Section 25-15-101 makes reference to pooling the risk and provides that, “in order to qualify as a self-insurer, a group . . . shall consist of not less than one hundred twenty-five (125) employees.” Employees not participating in the plan have no effect on the risk and, consequently, may not be considered when determining if the 125-employees requirement is met. (Attorney General’s Opinion to Palmer, June 6, 2014)