Employers that offer limited wrap-around coverage as part of their employee benefit program must report that coverage to the Centers for Medicare and Medicaid Services (CMS). Limited wrap around coverage is offered by the employer and does not have to satisfy all Affordable Care Act requirements. Basically, it provides benefits that supplement individual coverage purchased by employees.
To offer limited wrap around coverage, an employer must also offer group health plan coverage to their full time employees.
The form for reporting limited wrap around coverage can be accessed by clicking here.