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 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 

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Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

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 compliance questions. 

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Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

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. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 

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Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

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, even those with fewer than 50 full-time/FTE employees, handle the ACA's applicable large employer (ALE) requirements when they're part of a larger group of businesses? Proactively addressing these issues now can save time and prevent problems later. Tune in to this episode of Comply on the Fly as Karen explores IRS guidelines around these scenarios.

Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 

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Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

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 benefits compliance questions. 

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Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

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 insights into various methods for collecting premiums from employees during FMLA periods, along with guidance on proper documentation, by tuning in to this episode of Comply on the Fly.

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Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 

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 the Fly.

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Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 

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.

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Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 

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 of affordable coverage you have made to your employees.

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Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 

Federal FMLA allows for 12 weeks of leave in a 12-month period.

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.

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Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions.