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.
We post all of our FAST responses on the ABD Blog site (theabdteam.com/insighsts/compliance). The titles below link directly to each post. We hope you enjoy this collection of our FAST responses!
| 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 | |
| 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 | |
| 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 | |
| August 23, 2019 | §105(H) Nondiscrimination Rules for Specialty HRAs |
| August 9, 2019 | Common Infertility HRA Expenses |
| August 25, 2017 | Infertility HRA Considerations |
| 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 | |
| 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 |
| 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 |
| 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 |
State and Local Laws
| 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 |
