New Hampshire Code § 420-G:4-c

Health Coverage Tax Incentive Plan
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I. Any carrier that offers small group health coverage in the state shall make its small employer group coverage available with a limited open enrollment period to individual employees of small employers when the coverage is purchased through a premium only cafeteria plan that satisfies the requirements of 26 U.S.C. section 125 and RSA 275:43-c. II. [Repealed.]

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