The New Hampshire Retirement System (NHRS) is aware that many participating employers are restructuring their employee and retiree health care plans in response to the departure of NH Interlocal Trust from the market, and that may involve novel or hybrid arrangements that differ from traditional group plans. NHRS’ controlling statute, RSA 100-A, requires participating employers to permit their retirees to continue to participate in the same medical insurance or health care group or plan as their active employees. In addition, NHRS pays a “medical subsidy” on behalf of eligible retirees to defray the cost of retiree group health plans. NHRS encourages employers to contact Mark Cavanaugh, Deputy Counsel and Compliance Officer, at 603-410-3592 or mark.cavanaugh@nhrs.org if they wish to evaluate whether a particular plan or arrangement constitutes a group plan. In general, a health plan arrangement will be considered to be a group plan if the employer has a role in the administration of the plan such as identifying insurance vendors, assisting in the enrollment of employees and former employees for coverage and facilitating the payment of employee and former employee premiums. This would apply to both traditional group health insurance plans as well as arrangements where the underlying coverage is provided through individual insurance policies.