Strengths and Limitations of Form 5500 Filings for Determining the Funding Mechanism of Employer-Provided Group Health Plans

This document is about an in-depth analysis of the interpretation and internal consistency of data from Form 5500 filings, which are the primary data source for determining the funding mechanisms of employer-provided group health plans. It discusses the limitations and anomalies in Form 5500 filings that pose challenges for accurately classifying health plans as self-insured, fully insured, or mixed-funded, and presents sensitivity analyses of alternative assumptions used to resolve these issues.