Midyear Premium Increases and Cafeteria Plan Rules
COVID-19-Related Guidance Allows Employees to Revise 2020 Health Insurance Elections
COVID-19 Impact for Health & Welfare Plans (Troutman Sanders and Pepper Hamilton COVID-19 Issues for Employers Podcast Series)
PODCAST: Williams Mullen's Benefits Companion - COVID-19 Edition; New Opportunities for Health Flexible Spending Arrangements and Cafeteria Plans
Compliance Issues Associated with Section 125 Plans
As background, before 2014, an employee’s election to enroll in his or her employer’s health plan pursuant to a cafeteria plan was irrevocable for the entire plan year, unless the employee incurred an event that affected his...more
In 2014, the Internal Revenue Service (IRS) expanded the events that would allow employees to drop their health plan coverage under their employer’s cafeteria plan. As a reminder, the general rule is that once an employee...more
Employers and other health plan sponsors may be focused on preparing for the commencement of the employer mandate under the Affordable Care Act on January 1, 2015, but a number of other deadlines and developments are emerging...more
The Internal Revenue Service has issued Notice 2014-55 to permit new health plan elections in two situations where they were not previously allowed. ...more