SelmanCo and its affiliates make no representations, express or implied, regarding whether an arrangement under which an employer makes the TRICARE Supplement Insurance Plan available to its employees constitutes an ERISA employee benefit plan or a group health plan for purposes of ERISA and other federal laws. In addition, SelmanCo and its affiliates does not provide any legal advice regarding the arrangement, including any advice regarding the application of the TRICARE provisions of the John Warner National Defense Authorization Act for Fiscal Year 2007 (found at 10 U.S.C. §1097c) to such an arrangement. Employers are solely responsible for determining whether such an arrangement is subject to ERISA or other federal laws and for complying with any legal requirements that may be applicable to such an arrangement. A qualified attorney should be consulted on all legal compliance matters, including (but not limited to) whether an arrangement under which an employer makes the TRICARE Supplement Insurance Plan available to its employees constitutes an ERISA employee benefit plan or a group health plan for purposes of ERISA and other federal laws.