Comply on the Fly

Does a newly implemented spousal surcharge on one spouse's plan provide an special enrollment opportunity move to the other spouse's plan if the open enrollment periods do not coincide? In this episode of Comply on the Fly, Karen B. discusses the nuances of special enrollment eligibility. Tune in to find out if the implementation of a new spousal surcharge would classify as a Section 125 qualifyin...

Has the IRS released the new FSA limits for 2024?  As we kick off the third season of Comply on the Fly, Karen B. covers the recently released IRS Revenue Procedure 2023-34 which officially increased the maximum health flexible spending or FSA contribution limit for calendar year 2024. Tune in to find out the new FSA limits for 2024. _____________________________ Turn to M3 and  Karen B. (Breitnau...

I have an employee who wants to switch to her spouse's plans as it is open enrollment time at her spouse's employer. Can she drop our coverage and make the switch?  In this Comply on the Fly Karen B. discusses a situation where an employee wants to move onto their spouse's benefit plan during the spouse's open enrollment period. There is particular focus on how to handle the employee's Section 125...

Can you remind me of the notices I need to provide during open enrollment? In this Comply on the Fly Karen B. covers which notices employers are required to include in the open enrollment materials they provide to their employees. Even if it is not your organization's open enrollment season, this episode is a good refresher regarding notices you need to provide.   _____________________________ Tur...

Must an employer offer COBRA to an employee that has been on the medical or dental insurance, but the group or the employer has not paid this employee for almost two years? Therefore, if they terminate this employee from the plan, will they be able to offer COBRA? This episode of Comply on the Fly highlights a unique case of an employee who carried coverage without compensation for two years. As K...

What is the Medicare Part D Creditable or Non-Creditable Coverage Notice, who do I need to provide it to, and how? This episode of Comply on the Fly covers Medicare Part D Creditable or Non-Creditable Coverage Notices, which must be provided prior to the start of the annual Medicare Part D open enrollment period on October 15th every year. _____________________________ Turn to M3 and  Karen B. (Br...

After doing the ACA affordability calculation for 2024, are all ALE's (Applicable Large Employers) required to make coverage affordable for all full-time employees? This Comply on the Fly helps employers understand how to calculate ACA affordability in 2024 and determine their potential penalty exposure if they are not able to offer affordable coverage to all of their full time employees. ________...

Has the Affordable Care Act affordability calculation percentage for 2024 been released yet? The IRS recently released Revenue Procedure 2023-29  decreasing the affordability calculation to 8.39% for 2024. This Comply on the Fly helps employers understand if this decreased rate will require them reduce employee contribution amounts in order to meet ACA affordability in 2024. ______________________...

What are the requirements for offering COBRA for a Health Flexible Spending Account, also known as an FSA? Health FSAs are considered group health plans and therefore you are required to offer COBRA upon the occurrence of a COBRA qualifying event, however the offer of COBRA can be limited for FSAs. This episode of Comply on the Fly covers the conditions around extending offers of COBRA for Health...

When can an employee make a change to a dependent care election?  The episode of Comply on the Fly covers Dependent Care Assistance Programs (DCAPs), including the difference to Section 129 and Section 125 requirements, and what criteria qualifies an employee for a mid-year election change. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the mos...

What is Section 105h Non-discrimination Testing, and does it apply to me?  Non-discrimination requirements and testing can be very confusing. This Comply on the Fly episode clarifies Section 105h of the Internal Revenue Code. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benefits compliance questions. Season 2 of Compl...

What is the PCORI fee for this year and how do I pay it?  With the 2023 PCORI fees due July 31st, this episode of Comply on the Fly reminds employers how the fees apply and where to pay them. This is a refresher of the episode that aired on 6.13.23. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benefits compliance ques...

How can I provide the Summary Annual Report, or SAR, to my plan participants?? This Comply on the Fly covers the three approved delivery methods for ERISA required documents so employers can choose the most effective method for their employee population. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benefits compliance...

How do I know if an employee's situation qualifies as a serious health condition for FMLA purposes? This Comply on the Fly dives into how FMLA defines a serious health condition to help employers understand when their employees qualify for leave. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benefits compliance questio...

Can I continue to offer COVID-19 testing and treatment under my HSA, or Health Savings Account compatible high deductible health plan, or HDHP, now that the national emergency and public health emergency is over? This Comply on the Fly episode covers guidance issued recently by the IRS in Notice 2023-37, which modifies how COVID-19 testing and treatment coverage works in regard to High Deductible...

I'm an employer that offers health benefit plan options. An employee would like to add his dependent child to the plan mid-year due to a loss of coverage under the spouse's plan. The employee is currently enrolled in our high deductible health plan option, but would like to switch to the HMO copay option when he enrolls his dependent. Is the employee allowed to switch plan options midyear due to t...

How do I determine if an employee is full-time for ACA purposes?  This episode of Comply on the Fly covers the look back measurement method in determining the number full time and full time equivalent employees for ACA compliance purposes. ( Season 1 - Episode 33 provides an overview of the monthly measurement method.) _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick...

What is the PCORI fee for this year and how do I pay it?  This episode of Comply on the Fly covers the 2023 PCORI fees. These fees are paid annually and are due by July 31st, so it is a perfect time to discuss how the fees apply and where to pay them.  _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benefits compliance q...

Have the 2024 HSA or health savings account limits been released yet?  This episode of Comply on the Fly details the new released 2024 single and non-single HSA and high deductible health plan limits. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benefits compliance questions. Season 2 of Comply on the Fly focuses on a...

How do I handle temporary employees or interns for Affordable Care Act (ACA) purposes?  Just in time for the summer months, this refresher episode of Comply on the Fly reminds large employers of how to remain compliant with their ACA shared responsibility provisions around seasonal employees & interns.  Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common empl...

If I allow my employees to contribute to their own HSA health savings accounts, do I have to let them change the amount they wish to contribute throughout the year?  This episode of Comply on the Fly includes the newly released HSA contribution limits, and covers a Section 125 qualifying event that allows for employees to make HSA contribution changes in the middle of a plan year. ________________...

I have an employee who has only been with us for six months and needs leave for a surgery. Can I keep this person on the benefits?  This episode of Comply on the Fly covers how to handle a leave of absence for an employee who does not meet the eligibility requirements for FMLA. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common empl...

Do I have any notice obligations in relation to the end of the National Emergency or Public Health Emergency as it relates to COVID?  This episode of Comply on the Fly covers employer obligations around notice requirements associated with the end of the COVID National and Public Health Emergency (PHE). _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answer...

Are voluntary plans that an employer sponsors subject to ERISA?   This episode of Comply on the Fly explains the four ERISA voluntary plan safe harbor requirements and what employer plans sponsors are responsible for if those requirements are not met.  _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the most common employee benefits compliance q...

Is COBRA offered to a spouse and dependents if an employee enrolls in Medicare?  This refresher episode of Comply on the Fly explains why an employee voluntarily terminating their coverage to enroll in Medicare causes any spouse or dependents on their plan to lose coverage with no COBRA rights. _____________________________ Turn to M3 and  Karen B. (Breitnauer)  for quick and timely answers to the...