FAST List by Category – Q2 2020

July 1, 2020
Brian Gilmore
Compliance

Welcome to Compliance Friday Answers to the Service Team (FAST)! Each Friday we publish our response to a question that the ABD Compliance Team received from a client or member of the EB Service Team. These represent the most frequently asked or interesting questions we see.

These FAQs are posted to the ABD Compliance site: https://theabdteam.com/insights/compliance/. The titles below link directly to each post. We hope you enjoy this collection of our FAST responses!

Date	Title
ACA
June 26, 2020	The ACA Exchange Notice
May 1, 2020	Providing SBCs to Employees
March 18, 2020	Effect of COVID-19 Related Reduction of Hours, Furloughs, Layoff Pay and Premium Shortfalls on Health Benefits
February 21, 2020	ACA Essential Health Benefits
October 4, 2019	Potential ACA Employer Mandate Penalties for Late Offer of Coverage to New Full-Time Hire
September 13, 2019	ACA Grandfathered Plan Status
September 6, 2019	ACA Employer Mandate and Reporting Rules When Acquiring a Non-ALE
July 26, 2019	Loss of Health Plan Eligibility Caused by Move to Part-Time Work
June 28, 2019	How the ACA Applies to Contingent Workers
June 14, 2019	How ACA Affects Flex Credits
June 7, 2019	ACA Employer Mandate and Outside Staffing Firms
May 31, 2019	Common Summer Intern Approaches under the ACA
April 19, 2019	ACA Status for New Full-Time Hires in the Gap Period
April 12, 2019	Post-Age 26 Coverage for Disabled Children
March 15, 2019	ACA Change in Employment Status
March 8, 2019	ACA Age 26 Mandate
January 25, 2019	Streamlined ACA Reporting Methods
October 26, 2018	Becoming an ALE Subject to the ACA Employer Mandate
October 5, 2018	When to Appeal Covered California Employer Notices
September 21, 2018	MLR Rebates
June 1, 2018	Leave Rules under the ACA Look-Back Measurement Method
April 7, 2018	Opt-out Credits for Temps/Interns
December 15, 2017	Part-Time to Full-Time Employees: When to Offer Coverage?
December 1, 2017	ACA Form W-2 Cost of Coverage Reporting
October 20, 2017	ACA Pay or Play Rules Applicability to Independent Contractors
September 22, 2017	New Hire Bona Fide Orientation Period Interaction with ACA Pay or Play
May 12, 2017	How the ACA Employer Mandate Pay or Play Rules Apply to Summer Interns

COBRA
June 12, 2020	How COBRA and Medicare Interact for Retirees
May 15, 2020	COBRA Second Qualifying Event
March 18, 2020	Effect of COVID-19 Related Reduction of Hours, Furloughs, Layoff Pay and Premium Shortfalls on Health Benefits
March 13, 2020	COBRA for Infertility HRAs and other Specialty HRAs
January 31, 2020	COBRA 12-Month Determination Period
November 1, 2019	Early Termination of COBRA Upon Enrollment in Other Group Health Plan or Medicare
October 18, 2019	COBRA Small Employer Exception
September 20, 2019	Enrolling New Dependents and Changing Plan Options Under COBRA
March 29, 2019	Plan Options under COBRA
March 1, 2019	COBRA for Domestic Partners
February 8, 2019	Late COBRA Election or Payment Exceptions
December 15, 2018	Terminating Health Benefits for Employees on Disability Leave
November 9, 2018	Open Enrollment Rights for FMLA Leaves and COBRA Participants
September 28, 2018	Failure to Timely Provide COBRA Election Notice
June 22, 2018	COBRA Disability Extension
May 18, 2018	Legal Separation vs. Divorce
August 18, 2017	COBRA Initial Notice Requirements
August 4, 2017	COBRA Merger and Acquisition Rules for Stock and Asset Deals
July 28, 2017	No Special Enrollment in Group Health Plan after COBRA Subsidy Ends
July 21, 2017	Health Plan Consequences of Late Employee Divorce Notification
July 7, 2017	Best Practices for COBRA Subsidies and COBRA Reimbursement Practices
June 23, 2017	Terminated Employees not Terminated from Coverage
June 16, 2017	Removal of Spouse from Health Plan in Anticipation of Divorce
April 14, 2017	USERRA Continuation Coverage and Heart Act FSA Distributions for Reservists

Domestic Partners
February 28, 2020	Registered Domestic Partners and Company Defined Domestic Partners
March 1, 2019	COBRA for Domestic Partners
January 11, 2019	Mid year Enrollment of a Domestic Partner
July 13, 2018	Tax Consequences of Domestic Partner Health Coverage
ERISA
April 3, 2020	Short Plan Year Considerations
February 7, 2020	Severance Benefits May be Subject to ERISA
May 3, 2019	ERISA Preemption of State Insurance Mandates
April 26, 2019	Employers Should Not Reimburse Medical Expenses Outside of the Plan
December 7, 2018	Health Plan Eligibility for Legal Guardianship Children
November 2, 2018	Form 5500 Small Plan Exemption
May 18, 2018	Legal Separation vs. Divorce
January 26, 2018	ERISA Preemption of State Court Orders
January 12, 2018	Distribution Timing Rules For SPDs and SMMs
November 3, 2017	Record Retention Best Practices for Employee Benefit Records
October 27, 2017	Spousal Surcharges and Incentives for Spouses Not to Participate
October 13, 2017	ERISA Electronic Disclosure Rules
April 7, 2017	Why Parents Not Eligible for Group Health Coverage

Fringe Benefits
April 10, 2020	Group-Term Life §79 Imputed Income
December 13, 2019	Medical and Non-Medical Lactation Expenses
October 11, 2019	Group-Term Life Insurance §79 Nondiscrimination Rules
September 27, 2019	Taxation of Wellness Program Gift Cards
August 30, 2019	Taxation of Gym Reimbursement Arrangements
July 19, 2019	Employer Commuter Benefit Subsidies
July 20, 2018	Monthly Commuter Benefit Election Changes
May 4, 2018	Tuition Reimbursement Programs
March 23, 2018	Final Paycheck Issues
March 10, 2018	Uber and Lyft Qualification for Commuter Benefits
February 2, 2018	Bay Area Commuter Benefits Program
November 10, 2017	Tax-Free Bicycle Commuting Expense Reimbursement (Eliminated by TCJA)
April 28, 2017	Required Forfeiture of Commuter Benefits after Termination from Employment

HIPAA
June 5, 2020	When is HIPAA Training Required?
April 17, 2020	Disclosing PHI to Family Members Under HIPAA
March 22, 2019	When is a HIPAA BAA Required
October 12, 2018	HIPAA Notice of Privacy Practices
September 14, 2018	Documenting Prior Coverage after HIPAA Certs
July 6, 2018	HIPAA Privacy and Private Workspaces
January 19, 2018	HIPAA Special Enrollment Events

HRAs
March 13, 2020	COBRA for Infertility HRAs and other Specialty HRAs
August 23, 2019	§105(H) Nondiscrimination Rules for Specialty HRAs
August 9, 2019	Common Infertility HRA Expenses
August 25, 2017	Infertility HRA Considerations

HSAs
April 24, 2020	HSA Form W-2 Reporting
March 27, 2020	HSA Distributions for Premium Expenses
March 6, 2020	Employee HSA Rollovers and Transfers
January 10, 2020	HSA Catch-Up Contributions
December 6, 2019	When is an HSA Established
November 22, 2019	What Happens to an HSA Upon Death
November 15, 2019	How Medicare Affects HSA Eligibility
November 8, 2019	Special HSA Contribution Limit for Spouses
June 22, 2019	California and New Jersey HSA State Income Tax
May 24, 2019	Health FSA Carryover and Grace Period Affect HSA Eligibility
February 15, 2019	HSA Contribution Election Changes
November 13, 2018	HSAs for Veterans
August 24, 2018	Excess HSA Contributions
August 17, 2018	Employee HSA Front Loading
August 10, 2018	Employer HSA Contributions During Protected Leave
August 3, 2018	Employee Fails to Establish HSA
June 15, 2018	HSA Limit for Partial-Year Family Coverage
April 13, 2018	Prior – Year HSA Contribution by Tax Deadline
March 16, 2018	HSA Eligibility and New State Male Contraception Mandates
January 5, 2018	HSA Nondiscrimination Rules (Section 125 or Comparability)
September 15, 2017	HSA Contribution Timing Requirements
March 24, 2017	How HSA Eligibility is Affected by an Employee’s or Spouse’s Health FSA
March 17, 2017	The HSA Last Month (Full Contribution) Rule for Mid-Year HDHP Enrollment

Leaves & PTO
March 18, 2020	Effect of COVID-19 Related Reduction of Hours, Furloughs, Layoff Pay and Premium Shortfalls on Health Benefits
December 15, 2018	Terminating Health Benefits for Employees on Disability Leave
November 9, 2018	Open Enrollment Rights for FMLA Leaves and COBRA Participants
October 19, 2018	Late Health Plan Payments while on FMLA Leave
May 26, 2017	Health Benefits During Protected and Non-Protected Leaves of Absence
April 21, 2017	Unlimited PTO Policy Interaction with Disability Benefits

Medicare
June 12, 2020	How COBRA and Medicare Interact for Retirees
November 15, 2019	How Medicare Affects HSA Eligibility
November 1, 2019	Early Termination of COBRA Upon Enrollment in Other Group Health Plan or Medicare
October 25, 2019	Medicare Secondary Payer Employer Size Requirements
September 1, 2017	Medicare Considerations for Retiring Employees
August 11, 2017	MSP Prohibition of Incentives for Active Employees to Enroll in Medicare

MEWAs
April 5, 2019	Independent Contractors and Employee Benefits
June 9, 2017	Proceed with Caution Before Considering Board Member Health Plan Eligibility

Qualified Support Orders
May 5, 2017	Qualified Medical Child Support Order (QMCSO) Enrollment Rules and Timing

Section 125	Health FSAs
May 22, 2020	The $550 Carryover vs. the Grace Period
December 13, 2019	Medical and Non-Medical Lactation Expenses
June 14, 2019	How ACA Affects Flex Credits
May 24, 2019	Health FSA Carryover and Grace Period Affect HSA Eligibility
February 22, 2019	FSA for Special Education
February 1, 2019	Health FSA Eligibility Footprint Rule
January 18, 2019	Health FSA and Dependent Care FSA for Parents
December 21, 2018	Overspent Health FSA Upon Termination of Employment and Life Event
November 16, 2018	Health FSA $500 Carryover Conditioned on New Plan Year Election
June 29, 2018	Limited Purpose Health FSA Preventive Expenses
March 23, 2018	Final Paycheck Issues
February 23, 2018	No FSA Contributions from Bonus Payments
February 16, 2018	S Corporation Owners
September 8, 2017	Health FSA $2,600 Limit ($2,650 in 2018) for Mid-Year Hires and Short Plan Years
March 31, 2017	Merger and Acquisition Options for the Seller’s Health FSA
March 10, 2017	What Happens to an Employee’s Health FSA Upon Termination from Employment


Section 125	Dependent Care FSAs
May 8, 2020	Why the Dependent Care FSA Limit is Only $5,000
January 17, 2020	Dependent Care FSA Where Spouse Works from Home or is Self-Employed
August 2, 2019	Dependent Care FSA for Parents Who are Divorced, Separated or Living Apart
May 17, 2019	Dependent Care FSA During Maternity Leave
May 10, 2019	Dependent Care FSA during Summer Break
February 22, 2019	FSA for Special Education
January 18, 2019	Health FSA and DCAP for Parents
June 8, 2018	Missing the Dependent Care FSA Run-Out Period
March 3, 2018	Dependent Care Spend Down Provision
February 9, 2018	Only HCEs Participating in the Dependent Care FSA
December 22, 2017	Dependent Care FSA for Part-time Work
November 17, 2017	Failing the Dependent Care FSA 55% Average Benefits Test
September 29, 2017	Dependent Care FSA Contributions in Excess of $5,000
June 2, 2017	The Section 125 “Doctrine of Mistake” for Mistaken Cafeteria Plan Elections

Section 125
April 3, 2020	Short Plan Year Considerations
February 14, 2020	Cafeteria Plan Nondiscrimination Tests
January 24, 2020	Exchange-Related Permitted Election Change Events
November 30, 2018	Allowing Election Changes After Open Enrollment
September 7, 2018	Financial Hardship Election Change Requests
May 11, 2018	Section 125 Cafeteria Plan Document Effective Date
April 27, 2018	Changing the 30-Day New Hire Election Period
April 20, 2018	Benefit Administration Issue Causes Miss to Open Enrollment Deadline
March 30, 2018	Automatic Enrollment into Medical Plan
March 23, 2018	Final Paycheck Issues
January 19, 2018	HIPAA Special Enrollment Events
December 29, 2017	Nondiscrimination Rules for Different Health Plan Contribution Structures
December 8, 2017	Mid-Year Changes to the Employee-Share of the Premium
October 6, 2017	Substantiation of Mid-Year Permitted Election Changes
June 30, 2017	Post- OE but Pre-Plan Year Election Changes
June 16, 2017	Removal of Spouse from Health Plan in Anticipation of Divorce
May 19, 2017	Three Primary Concerns When Considering a Mid-Year Enrollment Exception
April 14, 2017	USERRA Continuation Coverage and Heart Act FSA Distributions for Reservists
March 3, 2017	Section 125 Election Change Rules When Spouse Relocates In or Out of Country

State and Local Laws

May 29, 2020	SF HCSO Compliance in the Work-from-Home Era
August 16, 2019	SF HCSO and Employees Who Waive the Health Plan
July 12, 2019	SF HCSO City Option Contributions
May 25, 2018	Hawaii Health Plan Requirements for Employers