COBRA Notices

The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) requires group health plans to provide notices to covered employees and their families explaining their COBRA rights when certain events occur. The various notices described below are subject to different timeframes and requirements under COBRA. Initial Notice The initial notice, also referred to as the general […]

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Frequently Asked Questions about Employees’ Reduction in Hours

The Section 125 cafeteria plan regulations and the Patient Protection and Affordable Care Act (ACA) require employers to take certain actions when an employee reduces hours. Below are answers to some common questions. Coverage During a Stability Period Q1: An employer has an employee who is reducing hours below 30 hours per week. The employee […]

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Open Enrollment for Same Sex Spouses

The latest information clarifies if an employer’s Section 125 plan document allows for spousal coverage, and does not exclude same-sex spouses, employers who include “spouses” on their health plans, will now have to offer coverage to same sex spouses. What does this mean? For individuals who were already married before the Supreme Court decision on […]

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Compliance Recap // October 2014

During the month of October, there were developments in the courts and new information from the regulatory agencies that may affect sponsors of group health plans. Requirement to Obtain a Health Plan Identifier (HPID) Delayed On Friday October 31, 2014 the Department of Health and Human Services (HHS) quietly updated its Health Plan Identifier information […]

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Compliance Recap // September 2014

In the past few weeks, the regulatory agencies have issued details on a number of items of interest to sponsors of group health plans. Reporting Requirements In order for the Internal Revenue Service (IRS) to verify that individuals have the required minimum essential coverage, that individuals who request premium tax credits are entitled to them, […]

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IRS Allows Additional Section 125 Change in Status Events

On September 18, 2014, the Internal Revenue Service (IRS) issued Notice 2014-55 which allows employers to amend their Section 125 plans to recognize several new change in status events. Open Enrollment in the Health Insurance Marketplace Prior to this new notice, an opportunity to enroll in the health insurance Marketplace (or “exchange”) was not considered […]

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