EBIA Weekly Newsletter

EBIA Has the Compliance Resources You Trust for Cafeteria Plans, Consumer-Driven Health Care, and Health Care Reform

   June 30, 2016

When you’re looking for answers to the compliance questions that come across your desk, EBIA has what you need and trust. Here are highlights of recent updates for our cafeteria plans, consumer-driven health care, and health care reform publications.

  • Cafeteria Plans. We discuss the additional topics that should be addressed in a COBRA notice for a health FSA that offers carryovers. We have also expanded the discussion of how flex credits and opt-out payments are treated for purposes of affordability determinations under health care reform’s employer shared responsibility provisions. You may also be interested in our recorded webinars “Cafeteria Plan Nondiscrimination Rules: Design and Testing Fundamentals(recorded on May 12, 2016) and “Health FSA and DCAP Nondiscrimination Rules: Design and Testing Fundamentals(recorded on May 25, 2016).
  • Consumer-Driven Health Care. We consider the COBRA issues that arise when retiree-only HRAs are used to purchase individual insurance policies and when active employees are allowed to integrate their HRAs with coverage from other sources. We have clarified other issues relating to integrated HRAs and revised our HSA coverage to reflect the DOL’s final regulations expanding the definition of “fiduciary.” Other changes include a new discussion of mandatory employee contributions to HRAs. You may also be interested in our recorded webinar “Workplace Health Savings Accounts (HSAs).” (recorded on March 10, 2016).
  • Health Care Reform for Employers and Advisors. We have updated our discussion of the SBC disclosure requirement—including the timing for using the revised SBC template (and related materials). You’ll find coverage of recent FAQ guidance on several health care reform requirements, including preventive services, rescissions, and cost-sharing limits. And we’ve enhanced our employer shared responsibility discussion to provide more analysis regarding the use of the affordability safe harbors. You may also be interested in our recorded webinar “It’s Almost Open Enrollment: Do You Know Where Your SBC Is?(recorded on June 16, 2016).