FAST List - Spring 2023
By Brian Gilmore | Published April 27, 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).
Brian Gilmore
Lead Benefits Counsel, VP, Newfront
Brian Gilmore is the Lead Benefits Counsel at Newfront. He assists clients on a wide variety of employee benefits compliance issues. The primary areas of his practice include ERISA, ACA, COBRA, HIPAA, Section 125 Cafeteria Plans, and 401(k) plans. Brian also presents regularly at trade events and in webinars on current hot topics in employee benefits law.
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