As you begin next year’s benefits planning, are you sure your plan satisfies all requirements from the IRS, HHS, DOL, and more? Come prepped with your benefits details in hand and check off: Common errors in ERISA plans Cafeteria plan pitfalls Structuring your FMLA administration Avoiding mishaps with MEWAs Preparing a compliant COBRA strategy In addition, get the legal answer for your plan questions from benefits attorney Larry Grudzien in this critical webinar.

2. Open Forum:
Achieve Compliance Success
in 2017
Larry Grudzien
Attorney at Law

3. • Tax
• ERISA
• COBRA
• HRAs
• HSAs
• ACA
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Areas of Questions

4. Tax Issues

5. • My employees purchase fixed indemnity benefits with before tax
contributions through a cafeteria plan. Are any distributions
from these benefits taxable?
• If taxable, does the employer have any withholding
responsibilities?
• For completing a health risk assessment under a wellness
program, my employer give employees a cash benefit of $50.
Is that payment taxable?
• Would the answer be different of the employer give that
payment in the form of a flex credit?
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Tax Issues

6. • For waiving health coverage, my employer gives employees a
cash payment of $100 per month. Is that payment taxable?
• Would employee who took coverage be taxed?
• A new employee is covered by his old employer’s coverage
under COBRA. He wants the new employer to pay for part of
that coverage.
• Are such payments to him taxable?
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Tax Issues

7. ERISA

8. • Do not-for-profit employers have to comply with ERISA?
• Which employers do not have to comply with ERISA?
• Can an employer have different renewal dates for benefits
contained a wrap document?
• Why is a plan year so important?
• When is an employee assistance plan and/or a wellness
program subject to ERISA?
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ERISA

9. • Can an employer put the name of a plan on a checking
account?
• What happens if the employer does that?
• What is the penalty for not filing a Form 5500s?
• What is a MEWA?
• What does it apply to employers?
• When is one created?
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ERISA

10. COBRA

11. • Can qualified beneficiaries add benefits at open
enrollment?
• If coverage ends for retirees, does the employer have to
give them the right to elect COBRA?
• If an employee drops coverage at annual enrollment, does
an employer have to offer his or her spouse COBRA?
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COBRA

12. • Can a COBRA participant drop coverage at anytime?
• If an employee goes on a leave of absence not covered by
FMLA, does the employer have to offer him or her COBRA
to continue coverage?
• Would the answer be different if the employer went on
Workers’ Compensation?
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COBRA

13. HRAs

14. • Is an employer allowed to limit the type of benefits it reimburses
under its HRA?
• Can an employee participate in a HRA if he or she is covered
under another employer’s group health plan?
• Can an employer limit the amount it reimburses to participants
on a monthly basis?
• What is the penalty if an employer reimburses individual
premiums under an HRA?
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HRA

15. HSAs

16. • An employee is covered by a HDHP. He also covers his
spouse. His spouse has other coverage that is not a HDHP.
Can he contribute at the family coverage level?
• An employee covers himself, his wife and their sons age 21,
22 and 24 in a HDHP. He does not claim his sons as tax
dependents.
• Are his sons eligible to contribute to their own HSA? If so,
how much?
• Can the employee reimburse his son’s medical expenses
from his HSA?
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HSA

17. • An employee participates in a HDHP with his wife and children. His
wife also participates in a health FSA at work. She can be reimbursed
for his medical expenses under the Health FSA, but does not submit
any for him for the year.
• Does that affect his eligibility to contribute to an HSA for the year?
• Can a husband and wife have a joint HSA?
• If an individual has single coverage and contributes at the single
coverage rate can he or she reimburse expenses for his wife and
children?
• Can an employee elect out of a Health FSA before the end of the plan
year, if he or she becomes covered under a HDHP?
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HSA

18. ACA

19. • Can a small employer require an employee to work 40
hour per week to be eligible for medical coverage?
• If an employee transfers from full-time to part-time, when
can the employer drop coverage?
• Can an employer offer employees an opt out option?
• Who cannot be offered an opt out?
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ACA

20. • Does an employer have to provide an annual enrollment each
year, even for those employees who waived coverage?
• To which employees does the 90 day waiting period apply?
• When does a 60 day advance notice has to be provided to
participants?
• How do wellness incentives affect the affordability
requirements?
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ACA

21. Questions?

22. Larry Grudzien
Attorney at Law
(708) 717-9638
larry@larrygrudzien.com
www.larrygrudzien.com
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Contact Information
22