Comply on the Fly

Keeping your business compliant with ERISA requirements isn’t just about checking a box—it’s about safeguarding your employees and your organization from unnecessary risks. In this episode of Comply on the Fly, we dive into a critical topic every employer needs to know: Form 5500 filing for health and welfare benefit plans under ERISA. If your plans have over 100 participants, this requirement is...

Two recently signed bills are bringing much-needed relief for employers navigating ACA reporting. In this episode of Comply on the Fly, Karen B breaks down the latest updates that simplify compliance and reduce administrative headaches. Learn how the new laws provide more flexibility in distributing 1095-B and 1095-C forms and extend deadlines for responding to penalty letters. These changes could...

As 2024 winds down, this episode of Comply on the Fly helps you gear up for 2025. Host Karen recaps the year's key compliance highlights and previews what lies ahead, including potential last-minute regulatory shifts with a new administration taking office. Explore critical topics like mental health parity requirements, important deadlines for self-funded health plans, and legislative updates on A...

Open enrollment may be wrapping up, but the questions are coming in. In this episode of Comply on the Fly, Karen B breaks down essential post-enrollment tips, including aligning administrative periods, navigating Section 125 rules, and handling pre-tax election changes. Tune in for practical advice to help you avoid compliance pitfalls and keep your benefits administration running smoothly.   Turn...

Recent IRS updates have impacted 2025 contribution limits for flexible spending and transportation benefits. In this episode of Comply on the Fly, host Karen B breaks down these updates, new eligible expenses, and expanded preventive care options—all of which affect plan design and employee communications. Listen in to make informed decisions on plan adjustments, ensuring compliance and optimizing...

In this episode of "Comply on the Fly," Karen B breaks down the critical topic of mental health parity and the comparative analysis requirement under the Mental Health Parity and Addiction Equity Act (MHPAEA). Learn how this regulation guarantees equal treatment for mental health benefits and what steps employers must take to remain compliant and avoid penalties. With new rules kicking in for 2025...

In this episode of Comply on the Fly, Karen B covers the newly released ACA affordability percentage for 2025, which has increased to 9.02%. Learn what this change means for large employers and how to ensure your health coverage remains affordable under the ACA’s shared responsibility provisions. Karen breaks down the key safe harbor methods—federal poverty level, rate of pay, and W-2 wages—making...

This episode of Comply on the Fly dives into an important, timely issue: Medicare Part D’s creditable coverage notices and the significant updates for employers this year. Karen B breaks down how to determine if your drug plan meets Medicare Part D standards and explains the compliance impacts of the 2022 Inflation Reduction Act. She also covers key deadlines, creditability assessment methods, and...

Dive into the essentials of Section 125 plans, also known as cafeteria plans, and why having a written plan document isn’t just a formality—it’s a must. COTF’s Karen B breaks down the key components employers need to include, from benefit options and participation guidelines to mid-year qualifying events. Understand the critical need to have the plan document in place before the new plan year begi...

In this episode of "Comply on the Fly," get up to speed on crucial open enrollment reminders as the season approaches for many organizations with calendar year plans. Dive into the must-include federal notices, such as the Summary of Benefits and Coverage (SBC) and HIPAA notices, that are essential for your enrollment materials. You'll also gain practical tips on how to effectively distribute thes...

If you are a private sector employer, ERISA SPDs and the required 5500s are an important part of remaining compliant with your federal obligations and avoiding unnecessary fees. This refresher episode of Comply on the Fly covers the basics of ERISA 5500 compliance.

Dive into the essentials of COBRA on this episode of "Comply on the Fly." Whether you're a COBRA expert, deal with it occasionally, or are just curious, this episode covers everything you need to know about COBRA basics. From identifying qualifying events to understanding when COBRA should be offered, don’t miss out on this invaluable knowledge that will empower you to navigate COBRA like a pro. T...

The IRS issued the limits for 2025 on HSAs and the associated HDHPs. Understand the new contribution limits and compliance requirements that will impact your healthcare planning. This latest episode of COTF breaks down the key changes, providing essential insights for employers and employees to maximize their benefits and ensure compliance with the latest regulations.

2024 PCORI fees. What are they and how do I pay them?  It's the perfect time to discuss how and where to pay the PCORI Fees, which are due annually on July 31st. If you sponsor a self-funded health plan or an HRA integrated with a fully insured plan, tune in to this episode of Comply on the Fly to learn about your IRS payment obligations. Turn to M3 and Karen B. (Breitnauer) for quick and timely a...

What do I need to know about the guidance the Department of Labor recently issued around association health plans?  In April 2024, the Department of Labor issued guidance which return association health plan rules to their pre-2018 three-criteria test. This episode of Comply on the Fly revisits those three criteria for groups forming as one employer to offer an association health plan. Turn to M3...

I have an employee spouse that will be going on Medicare soon. Should I offer COBRA?  This refresher episode of Comply on the Fly reminds employers of the interaction between Medicare entitlement and COBRA, which can be particularly complicated with Medicare’s Secondary Payer Rules.   Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benefits complianc...

What is Section 105(h) nondiscrimination testing and who does it apply to? The 105(h) nondiscrimination requirements apply to self-funded health plans. Employers who self-fund their dental or medical offerings, including HRAs and FSAs, should conduct annual two-part eligibility and benefit testing. Tune into to this episode of Comply on the Fly to learn more.    Turn to M3 and  Karen B. (Breitnaue...

What are the shared responsibility requirements under the Affordable Care Act for new employers and for employers whose businesses are part of a controlled group? The ACA advises employers to utilize the look-back measurement method for tracking full-time and full-time equivalent (FTE) employees. However, what what if the employer didn't exist in the previous calendar year? How should businesses,...

Can our Medicare eligible employees contribute to an HSA? Or can we, as the employer continue to contribute to the HSA of a Medicare eligible employee? The relationship between Medicare and HSAs is confusing, but this refresher episode of Comply on the Fly reminds employers of what they need to know.  Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee b...

What is the correct approach for employers to manage the continuation of employee health coverage and premium payments during extended FMLA leave periods? During the 12-week FMLA period, employers must maintain employees' group health insurance benefits as if they were actively at work. Employees are still responsible for paying their portion of the premium during this time. Employers can gain ins...

When is the Medicare Part D reporting that must be done on an annual basis to the Centers for Medicare and Medicaid Services (CMS) due? Completion the Annual Medicare Part D reporting is required within 60 days of the start of the plan year. So, if your health plan aligns with the calendar year, be prepared to handle the reporting in January or February by tuning in to this episode of Comply on th...

We've missed payment of our PCORI fees, how do we reconcile this error? If your organization missed the annual July 31st deadline for filing payment of PCORI fees, tune in to this Comply on the Fly to hear what steps need to be taken to bring you back into compliance. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benef...

What is the right affordability coding to use on 1095-C forms to accurately show that an employer has offered affordable coverage to their full time employees? Failure to properly complete the 1095-C forms you file with the IRS can result in unnecessary penalties. Tune in to this Comply on the Fly to learn the right codes to use, and the right places to use them, to accurately reflect the offers o...

Federal FMLA allows for 12 weeks of leave in a 12-month period. Is employee eligibility renewed to a full 12 weeks on January 1st of the new year? The answer to this question depends on whether your organization measures the 12-month FMLA period based on the calendar-year, fixed-year, forward-looking, or rolling method. Tune in to this Comply on the Fly to learn more. _____________________________...

In preparing for 2023 end of year reporting, are there any changes to the Affordable Care Act (ACA) 1094 and 1095 form reporting requirements to consider? This year the IRS is requiring that most employers file their 1094 and 1095 forms electronically. Tune in to this episode of Comply on the Fly as Karen B. covers the details of new filing requirements to learn if they impact you. _______________...