45 CFR 149.200 - Use of reimbursements.
(a) A sponsor must use the proceeds under this program:
(1) To reduce the sponsor's health benefit premiums or health benefit costs,
(2) To reduce health benefit premium contributions, copayments, deductibles, coinsurance, or other out-of-pocket costs, or any combination of these costs, for plan participants, or
(3) To reduce any combination of the costs in (a)(1) and (a)(2) of this section.
(b) Proceeds under this program must not be used as general revenue for the sponsor.