IDAPA 18.04.05.021
Qualification Of Plan
In order for a plan to qualify under Title 41, Chapter 40, Idaho Code, the plan's trust will be established by agreemen t between the employer or employers or a postsecondary education institution and the trustee of the trust, for the sol e purpose of providing health care benefits to employees of the employer or employers or to students of th e postsecondary educational institution. (3-31-22)