FAST List - Spring 2023

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

FAQs are posted to the Compliance section of the Newfront Blog.

The titles below link directly to each post. We hope you enjoy this collection of our FAST responses!

Note: This list was last updated as of April 2023.

ACA and CAA

• April 3, 2023 RxDC Reporting Considerations for Employers

• March 15, 2023 Health Coverage for Temps and Interns

• March 8, 2023 First CAA Gag Clause Attestation Due by End of 2023

• December 13, 2022 ACA Reporting Deadlines and Compliance Requirements in 2023

• October 17, 2022 The New CAA Surprise Billing Notice

• September 22, 2022 The ACA Integration Rules for Specialty HRAs

• August 31, 2022 Prescription Drug Data Collection and Internet-Based Price Comparison Tool

• May 12, 2022 Transparency in Coverage: Machine-Readable Files Posting

• March 22, 2022 ACA Reporting Corrections

• March 9, 2022 The ACA Preventive Health Services Mandate

• December 16, 2021 ACA Reporting for Controlled Groups

• November 29, 2021 ACA Reporting for Employers with a Self-Insured Plan

• September 20, 2021 Covid Vaccine Premium Incentives and Surcharges

• June 24, 2021 The ACA and CAA Patient Protections

• April 29, 2021 Health Plan Elections Upon Rehire or Return from Leave

• February 18, 2021 ACA First Day of the Fourth Full Calendar Month Rule  

• February 4, 2021 Responding to IRS Letter 226J  

• December 18, 2020 ACA Reporting Penalties  

• December 11, 2020 ACA Reporting and COBRA

• October 9, 2020 ACA and HIPAA Excepted Benefits

• September 25, 2020 Key Decisions in ACA Reporting Setup: Part IV (The Other Decision Points)

• September 18, 2020 Key Decisions in ACA Reporting Setup: Part III (The Measurement, Administrative, and Stability Periods)

• September 11, 2020 Key Decisions in ACA Reporting Setup: Part II (Affordability Safe Harbor)

• September 4, 2020 Key Decisions in ACA Reporting Setup: Part I (The Measurement Method)

• July 10, 2020 Health Coverage for Employees on Military Leave

• 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 During Initial Measurement Period

• March 8, 2019 ACA Age 26 Mandate

• January 25, 2019 Streamlined ACA Reporting Methods

• October 26, 2019 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

• February 28, 2023 How to Address Requests for a Late COBRA Election or Payment Exception

• April 4, 2022 The COBRA Gross Misconduct Exception

• February 24, 2022 Most EAPs are Group Health Plans Subject to COBRA

• February 9, 2022 COBRA for an Incapacitated or Deceased Qualified Beneficiary

• February 25, 2021 The Medicare Enrollment COBRA Extension

• July 10, 2020 Health Coverage for Employees on Military Leave

• 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

• November 13, 2020 HSAs and 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 28, 2023 Health Plan Exception Requests: Part X (Late COBRA Election/Payment)

• February 1, 2023 Health Plan Exception Requests: Part IX (Override TPA Denials)

• January 25, 2023 Health Benefits by Class

• January 5, 2023 2023 Newfront EB Compliance Guides

• November 15, 2022 Health Plan Exception Requests: Part VIII (Post-OE Election Change Requests)

• October 6, 2022 Health Plan Exception Requests: Part VII (Doctrine of Mistake)

• September 8, 2022 Health Plan Exception Requests: Part VI (Reimbursing Health Expenses)

• August 11, 2022 The 2023 Required Annual Notices to Employees

• July 25, 2022 Health Plan Exception Requests: Part V (Ineligible Dependents)

• June 30, 2022 Health Plan Exception Requests: Part IV (Independent Contractors)

• June 23, 2022 Health Plan Exception Requests: Part III (Waiting Period)

• June 3, 2022 Health Plan Exception Requests: Part II (Ineligible Part-Time Employees)

• April 28, 2022 Health Plan Exception Requests: Part I (Mid-Year Enrollment)

• March 3, 2022 The ERISA Voluntary Plan Safe Harbor

• February 24, 2022 Most EAPs are Group Health Plans Subject to COBRA

• January 5, 2022 2022 Newfront EB Compliance Guides

• July 29, 2021 Employer Responsibilities Upon Receipt of a NMSN

• July 8, 2021 The CAA Mental Health Parity Comparative Analysis Requirement

• January 22, 2021 ERISA Payroll Practice Exception for Disability Benefits

• August 7, 2020 Adding a New EIN to the Health Plan

• 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

• July 27, 2019 Waiting Period Exceptions

• 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

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

• April 7, 2017 Why Parents Not Eligible for Group Health Coverage

Fringe Benefits

• August 30, 2021 Commuter Accounts When Expenses Dry Up

• August 23, 2021 Lifestyle Spending Account (LSA) Compliance Considerations

• June 10, 2021 Employer Tax-Free Student Loan Repayment Available Through 2025

• June 3, 2021 Bay Area Commuter Benefits Program Telework Option

• February 11, 2021 Taxation of Disability 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

• September 20, 2021 Covid Vaccine Premium Incentives and Surcharges

• May 6, 2021 De-Identified HIPAA PHI

• October 16, 2020 HIPAA Breach Notifications for Employers

• October 9, 2020 ACA and HIPAA Excepted Benefits

• 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

• September 22, 2022 The ACA Integration Rules for Specialty HRAs

• September 8, 2022 Specialty HRA Needed for Employer to Reimburse Health Expenses

• July 18, 2022 Compliance Considerations for Abortion-Related Medical Travel HRAs

• April 20, 2022 Post-Deductible HRAs Preserve HSA Eligibility

• February 2, 2022 The FSA/HRA/HSA Double Dipping Prohibition and OTC Covid-19 Tests

• March 18, 2021 ICHRA: Top Three Changes Needed for Prime Time

• August 17, 2020 ICHRA: The Health Plan 401(k) Has Arrived

• 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 20, 2022 Post-Deductible HRAs Preserve HSA Eligibility

• February 2, 2022 The FSA/HRA/HSA Double Dipping Prohibition and OTC Covid-19 Tests

• October 19, 2021 CAA Surprise Billing Rules Preserve HSA Eligibility

• April 15, 2021 The Combination Health FSA

• April 6, 2021 Correcting Excess HSA Contributions

• December 4, 2020 HSAs and Family Members

• November 20, 2020 The HSA Shoebox Rule

• November 13, 2020 HSAs and Domestic Partners

• November 6, 2020 Employer HSA Contributions

• October 4, 2020 Using an HSA for Non-Medical Expenses

• July 31, 2020 HSA Mistaken Contributions

• July 17, 2020 The HSA Proportional Contribution Limit

• 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

• April 29, 2021 Health Plan Elections Upon Rehire or Return from Leave

• July 10, 2020 Health Coverage for Employees on Military Leave

• 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

• August 10, 2018 Employer HSA Contributions During Protected Leave

• June 1, 2018 Leave Rules under the ACA Look-Back Measurement Method

• May 26, 2017 Health Benefits During Protected and Non-Protected Leaves of Absence

• April 21, 2017 Unlimited PTO Policy Interaction with Disability Benefits

Medicare

• March 21, 2023 The Medicare Form CMS-L564 for Employers

• February 25, 2021 The Medicare Enrollment COBRA Extension

• 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

• July 1, 2022 Independent Contractor Requests to Enroll Non-Employees in the Health Plan

• August 7, 2020 Adding a New EIN to the Health Plan

• April 5, 2019 Independent Contractors and Employee Benefits

• June 9, 2017 Issues with Board Member Health Plan Eligibility

Section 125 - Health FSAs

• February 2, 2022 The FSA/HRA/HSA Double Dipping Prohibition and OTC Covid-19 Tests

• October 28, 2021 FSA Experience Gains from Forfeitures

• April 15, 2021 The Combination Health FSA

• August 21, 2020 When FSA Expenses Are Incurred

• July 10, 2020 Health Coverage for Employees on Military Leave

• May 22, 2020 The 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 Salary Reduction Limit 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

• February 15, 2023 Dependent Care FSA Issues for Married Couples

• January 17, 2023 Dependent Care FSA Election Changes

• December 1, 2022 The Dependent Care FSA 55% Average Benefits Test

• October 6, 2022 The IRS Doctrine of Mistake to Undo Erroneous Dependent Care FSA Elections

• October 28, 2021 FSA Experience Gains from Forfeitures

• March 25, 2021 Dependent Care FSA for Nanny or Family Member Home Childcare

• October 30, 2020 Dependent Care FSA When a Child Reaches Age 13

• August 21, 2020 When FSA Expenses Are Incurred

• 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 Dependent Care FSA 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 Dependent Care FSA Enrollment with No Eligible Dependents

Section 125

• November 15, 2022 How to Address Post-Open Enrollment Employee Election Change Requests

• October 6, 2022 The IRS Doctrine of Mistake to Address Benefits Administration System Failures

• April 28, 2022 Mid-Year Enrollment Requests Outside of a Permitted Election Change Event

• January 20, 2022 Correcting Missed Cafeteria Plan Contributions

• August 10, 2021 The Section 125 Safe Harbor from Constructive Receipt

• April 29, 2021 Health Plan Elections Upon Rehire or Return from Leave

• October 23, 2020 Passive Enrollment with Rolling Elections

• August 14, 2020 Changing Health Plan Elections Based on Spouse’s Different Plan Year

• July 24, 2020 When Mid-Year Coverage Changes Create a Mini-OE

• 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

• 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 Changing Elections Upon a Change in Residence

State & Local Laws

• June 3, 2021 Bay Area Commuter Benefits Program Telework Option

• January 28, 2021 SF PPLO Existing Paid Parental Leave Policies

• 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

• February 2, 2018 Bay Area Commuter Benefits Program

Recent Alerts

• April 10, 2023 California SDI Payroll Tax Cap Eliminated in 2024

• March 27, 2023 HCSO Employer Annual Reporting Form Due May 1

• February 8, 2023 Covid Emergency Period Ends May 11

• January 17, 2023 Vermont to Launch PFML in 2024

• December 27, 2022 CAA 2023 Includes Two-Year Extension of HSA Telehealth Relief

Recent Office Hours Webinars

• April 18, 2023 Newfront Office Hours Webinar: Compliance for Self-Insured Plans

• January 10, 2023 Newfront Office Hours Webinar: 2022 Year in Review

Disclaimer: The intent of this analysis is to provide the recipient with general information regarding the status of, and/or potential concerns related to, the recipient’s current employee benefits issues. This analysis does not necessarily fully address the recipient’s specific issue, and it should not be construed as, nor is it intended to provide, legal advice. Furthermore, this message does not establish an attorney-client relationship.  Questions regarding specific issues should be addressed to the person(s) who provide legal advice to the recipient regarding employee benefits issues (e.g., the recipient’s general counsel or an attorney hired by the recipient who specializes in employee benefits law).