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Benefits

Cafeteria Plans and Self-Insured Health Plans: EBIA Keeps You Current

EBIA  

· 5 minute read

EBIA  

· 5 minute read

Employee benefits law is always changing. You can count on EBIA to keep you informed and help you know how to stay in compliance. Here are highlights of the latest updates to EBIA’s Cafeteria Plans and Self-Insured Health Plans publications:

Cafeteria Plans

  • Cafeteria Plan Administration. We have expanded our discussion of electronic administration issues, and we have refreshed our discussion of the change in status permitted election change event.
  • Medical Expenses. We have added new entries to our table of expenses and revised some existing entries, including diagnostic items and services, insect repellent, physical exams, and sunscreen. We also address travel expenses associated with a rideshare service.
  • Nondiscrimination Rules. We provide more detail about how to determine who is a key employee for purposes of the key employee concentration test for cafeteria plans, and who is a highly compensated individual when testing health FSAs for nondiscrimination.

You may also be interested in our recorded webinar “Cafeteria Plan Nondiscrimination Rules: Design and Testing Fundamentals” (recorded on 5/23/18).

Self-Insured Health Plans

  • COBRA Continuation Coverage. In addition to consolidating and expanding our discussion of basic COBRA issues for self-insured health plans, we’ve upgraded our discussion of how to calculate COBRA premiums for self-insured health plans.
  • Recordkeeping Requirements. We’ve reworked and updated our recordkeeping discussion for self-insured health plans, including our coverage of electronic record retention. We have also added new analysis of recordkeeping to demonstrate compliance with the Code Section 105(h) nondiscrimination requirements.
  • Mental Health Parity. Our coverage of federally mandated benefits for self-insured health plans has been updated for a recent trove of guidance on the mental health parity requirements for group health plans.

You may also be interested in our upcoming webinar “Wrap Documents and Bundled Plans: Pros, Cons & Logistics” (live on 8/16/18).

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