Is entitlement to or receipt of benefits from the Veterans Administration other specified coverage?
A-4. No. The statute lists various forms of health coverage — including the entitlement to receive benefits under chapter 55 of title 10 of the United States Code (TRICARE) — as other specified coverage. Entitlement to or receipt of benefits from the Veterans Administration, however, comes under title 38 of the United States Code and does not fit any of the categories of other specified coverage. Q-5. How is a determination made whether an employer pays or incurs at least 50% of the cost of coverage or any portion of the cost of coverage? A-5. (a) The rules of this Q&A-5 are used to determine whether an employer pays or incurs at least 50% of the cost of coverage or any portion of the cost of coverage. The factors for making such a determination consist of (1) the basis for determining the dollar amount of the cost (described in paragraph (b) of this Q&A-5); (2) the effect of cafeteria plan contributions under section 125 of the Code (described in paragraph (c) of this Q&A-5); and (3)
