In this episode, Suzanne Spradley and Chase Cannon look at benefits issues relating to returning to work, as companies begin mulling reopening and bringing back employees. The two start with a discussion of benefit eligibility, COBRA and premium payments relating to furloughs and layoffs, as the employer’s decisions then impact issues to consider upon returning to work. Suzanne then outlines some issues employers should consider when collecting premium payment from employees in arrears, how to handle waiting periods for rehires and what to do with employee FSA (both health and dependent care) elections upon return. The two close with a short discussion on plan amendments and employee communications.