| 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 |
