Tag Archives: Health care flexible spending accounts (FSAs)

DOL’s Proposed Amendments to the Claims Procedure For Plans Providing Disability Benefits

Recently, the DOL released proposed amendments to the current procedural rules for employees claiming disability benefits under an ERISA plan. The proposed rules enhance existing procedures, mirror the procedural protections for claimants contained in the PHS 2719 Final Rule, and […]

Posted in Health Plans, Legal Updates, Plan Administration and Compliance, Qualified Plans, Tax-qualified Retirement Plans, Welfare Plans | Tagged , , , , , , , , , , , , | Leave a comment

It’s Open Enrollment: Have You Notified Employees on FMLA Leave?

Open enrollment has likely begun at your company, often bringing it with changes to employee health plans. When communicating benefits-related information, it is important to ensure that all employees – including those currently away from the workplace on FMLA leave […]

Posted in Family and Medical Leave Act (FMLA), Health Plans, Plan Administration and Compliance, Welfare Plans | Tagged , , | Leave a comment

DOL Proposes to Adopt State of Celebration Rule to Determine FMLA Rights of Employees in Same-Sex Marriages

Presently, the federal government uses different rules for different purposes when determining whether a same sex marriage will be recognized. The IRS and the majority of other government agencies use the state of celebration rule for purposes of determining whether […]

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You Can Do With a Carryover What You Can’t Do with the Grace Period: Have an HSA

Recently, the IRS released a Chief Counsel Advice Memo describing the interaction of the health FSA carryover feature we previously discussed and HSAs.  This memo addresses some of the important questions left open by prior guidance.  However, readers should know […]

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Do Your Plan a Favor: Eschew Escheating

Given the migratory nature of society these days, it is not uncommon for an employee benefit plan to accumulate significant sums of money attributable to the accounts of lost participants.  For a number of States, the assets attributable to lost […]

Posted in Deferred Compensation, Governmental Plans, Health Plans, Non-qualified Retirement Plans, Qualified Plans, Tax-qualified Retirement Plans | Tagged , , , , , , , , , | Leave a comment

More Post-DOMA Guidance from the IRS – Cafeteria Plans, FSAs and HSAs

Since the Supreme Court ruled section 3 of DOMA unconstitutional in United States v. Windsor, benefits practitioners have been eagerly awaiting IRS guidance as to how the decision impacts employee benefits. On December 16, 2013, the IRS released Notice 2014-1, […]

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Top 5 Unanswered Questions with the $500 FSA Carryover

After having some time to consider the recent IRS guidance on the $500 carryover (sometimes called the “rollover”) for FSAs that we previously wrote about, additional issues keep coming to light.  Here’s a quick list of just some of the […]

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Trick and Treat: IRS Modifies FSA Use-it-or-Lose-it Rule to Allow $500 Carryover

Just before rushing out the door to hand out candy to trick-or-treaters, the IRS gave the benefits world a treat and released Notice 2013-71 which modified the use-it-or-lose-it rule for health FSAs.  The notice generally provides that a cafeteria plan […]

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IRS Guidance on HRAs, FSAs and EAPs: Plan Amendments May be Required

Among the many reforms under the Affordable Care Act (“ACA”) is the prohibition on imposing annual dollar limits on essential health benefits (“Annual Dollar Limit Prohibition”).  In addition, non-grandfathered group health plans must provide certain preventive services without any cost-sharing […]

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