Employee Benefits Institute of America

EBIA is able to provide CPE credit for accountants for our in-person seminar series, our Advanced Cafeteria Plans Conference, and approval is pending for our live web seminars. Accountants pursuing CPE credit for EBIA live web seminars must be a registered attendee with their own web connection to the seminar. (If you have additional CPAs viewing from the same location, contact EBIA customer service to register additional attendees at a discount.) Also, to follow NASBA requirements, accountants pursuing CPE credit must verify their attendance at random times during live web seminars via polls. Throughout the seminar, you must monitor the polls as they appear and respond.

Program Registration Requirements

To register for an EBIA seminar, visit http://www.ebia.com and click on “Seminars” and then choose either “Seminars,” “Web Seminars,” or “Advanced Cafeteria Plans.” This will allow you to register online or download a registration form to be faxed to (866) 775-3412.

Program Prerequisites & Program Level

Most EBIA seminars are designed to be intermediate level, and some experience in the area covered is recommended. Occasionally, EBIA offers a beginner-level or advanced-level seminar. The descriptions of our seminars always include information regarding level of expertise. No experience is needed for our beginner-level seminars; for our advanced-level seminars, we recommend attendance only by those who have significant experience in the area to be covered.

Advance Preparation

No advance preparation is required, unless otherwise noted in the seminar descriptions.

Refunds

For EBIA’s seminars, refunds (less a $65 administration fee) are available only for written cancellations faxed to us at (866) 775-3412 at least one calendar week before the seminar. If you are unable to attend and don’t cancel on time, you are still responsible for payment. Another person may substitute and attend in your place at any time.

Record Retention

EBIA retains records pertaining to continuing education for a minimum of 5 years. Documents retained include program outlines and materials, attendance records, records of participation, dates and locations of presentations, the number of credits earned by participants, program evaluations, names and credentials of seminar leaders, and copies of all certificates issued.

Program Cancellation

If insurmountable circumstances were to arise causing us to cancel an EBIA seminar, we would make every effort to reschedule the event in a timely fashion. If for some reason this were impossible, all registration fees that had been received would be refunded.

Complaint Resolution

If you are not satisfied with an EBIA seminar, email Customer Service at customerservice@ebia.com or call (866) 775-3242.

CPE Information Regarding EBIA’s Spring 2010 In-Person Seminars

Cafeteria Plans Module 1, Spring 2010
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/CafeteriaPlans
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—2.5 credits; Personnel/HR—1.0 credit
Learning Objective: After completion of this seminar you will know which benefits can and cannot be offered through a cafeteria plan; when cafeteria plan elections can be changed after the beginning of a plan year; what discrimination tests and reporting and disclosure obligations apply to cafeteria plans, health FSAs, and DCAPs; and the reimbursement rules for health FSAs and DCAPs (plus highlights of health care reform for affected rules).

Cafeteria Plans Module 2, Spring 2010
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/CafeteriaPlans
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—2.5 credits; Specialized Knowledge & Application —1.0 credit
Learning Objective: After completion of this seminar you will know which benefits can and cannot be offered through a cafeteria plan; when cafeteria plan elections can be changed after the beginning of a plan year; what discrimination tests and reporting and disclosure obligations apply to cafeteria plans, health FSAs, and DCAPs; and the reimbursement rules for health FSAs and DCAPs (plus highlights of health care reform for affected rules).

ERISA Compliance for Health & Welfare Plans, Spring 2010
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/ERISA
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Specialized Knowledge & Application—3.5 credits
Learning Objective: After completion of this seminar you will know which fringe benefits are subject to ERISA and what must be in the plan document and the SPD; who qualifies as a plan fiduciary and what a fiduciary’s duties are; how the claims procedure rules apply to claim denials; and filing requirements for the new electronic Form 5500 (plus highlights of health care reform for affected rules).

HSAs, HRAs, and Consumer—Driven Health Care, Spring 2010
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/CDHC
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—2.5 credits; Management Advisory Services—1.0 credit
Learning Objective: After completion of this seminar you will know the legal requirements and reporting and disclosure obligations for HRAs and HSAs; who is eligible for an HSA; the HSA contribution limits; and the reimbursement rules for HRAs and HSAs (plus highlights of health care reform for affected rules).

HIPAA Portability, Privacy & Security, Spring 2010
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/HIPAA
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—1.5 credit; Specialized Knowledge & Application—2.0 credits
Learning Objective: After completion of this seminar you will know which plans are subject to the HIPAA privacy and security rules and how the rules affect employers and business associates, including the new breach notification rules; the restrictions on imposing preexisting condition exclusions; who is entitled to special enrollment (and when); and how the HIPAA nondiscrimination rules affect health plans, including the new rules on genetic information nondiscrimination (plus highlights of health care reform for affected rules).

COBRA Compliance for Group Health Plans, Spring 2010
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/COBRA
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—3.5 credits
Learning Objective: After completion of this seminar you will know what triggers and who is entitled to COBRA rights; how long COBRA coverage must be available; the COBRA notice requirements, including what information must be included; and how COBRA is paid for, including the latest information on the premium subsidy rules.

CPE Information Regarding EBIA’s Advanced Cafeteria Plans Conference 2010:

Briefing on Health Care Reform: Pre-Conference Seminar
Program Content: View a complete outline for this course at this link:
http://www.ebia.com/files/PDFs/Agenda_AC10_100616.pdf
Instructional Method Used: Group-Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—1 credits; Specialized Knowledge and Applications—2.5 credits
Learning Objective: After completion of this seminar you will know about (1) the big picture of health care reform and its impacts for employer-sponsored health plans; how to identify which plans are subject to which rules; the reforms for health insurance issuers that are expected to have significant indirect impacts for employer plans; the responsibility of individuals to maintain health coverage; state-based health benefit exchanges; employer-provided vouchers for employees to purchase coverage; play or pay penalties for employers; the high-cost (“Cadillac”) plan tax; the small employer tax credit; and the early retiree reinsurance program; (2) employer plan design mandates, including dependent coverage for children under age 26, annual/lifetime coverage limits, prohibitions on rescissions, prohibited discrimination in favor of highly-compensated individuals, special issues for health FSAs, HRAs, HSAs, and cafeteria plans, and prohibitions on excessive waiting periods and clinical trials; and (3) employer administrative mandates and requirements, including requirements for enhanced benefit appeals and external review, the new four-page summary of benefits and coverage, Form W-2 reporting of employer-sponsored coverage, transparency in coverage reporting, automatic enrollment for certain larger employers, qualify of care reporting, Code §§ 6055 and 6056 information returns, and details on what plans are “grandfathered” and can avoid certain of the new mandates.

Advanced Cafeteria Plans Conference 2010—Day 1
Program Content: View an outline for this course at this link:
http://www.ebia.com/files/PDFs/Agenda_AC10_100616.pdf
Instructional Method Used: Group-Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes – 1 credits; Specialized Knowledge
and Applications – 2.5 credits.
Learning Objective: After completion of this portion of the conference you will know about: (1) selected statutory and regulatory changes, including an overview of health care reform changes, COBRA premium subsidy extensions, FMLA changes, excise tax reporting requirements, mental health parity changes, and GINA regulations; IRS guidance, including information letters and private letter rulings on infant formula, umbilical cord blood banking services, and service animals; selected guidance from other agencies, including Form 5500 guidance, guidance on MSP reporting by HRAs, and guidance on health risk assessments; and selected court cases addressing issues for employer plans; (2) health care reform’s impact on cafeteria plans and health FSAs, including OTC reimbursement restrictions, limitations on health FSA salary reductions, new rules on tax treatment of employees’ children, and a new safe harbor from nondiscrimination testing for simple cafeteria plans; and (3) wellness program compliance challenges, including HIPAA nondiscrimination and changes under health care reform, the impact of GINA’s health plan and employment nondiscrimination rules, ADA considerations, impacts of HIPAA administrative simplification; tax implications of wellness incentives, cafeteria plan issues, HSA and HRA issues, and COBRA and ERISA compliance considerations.

Advanced Cafeteria Plans Conference 2010—Day 2
Program Content: View an outline for this course at this link:
http://www.ebia.com/files/PDFs/Agenda_AC10_100616.pdf
Instructional Method Used: Group-Live
Maximum CPE Credit Hours: 7.5
Field(s) of Study: Taxes—2.5 credits; Specialized Knowledge and Applications—5 credits
Learning Objective: After completion of this portion of the conference you will know: (1) the HITECH Act’s impacts on HIPAA privacy and security rules, including an overview of the changes made by the Act, expanded requirements for business associates, the breach notification requirements such as how to secure PHI and notification requirements, strengthened enforcement, enhancement of certain individual rights, and a compliance roadmap; (2) health care reform’s new nondiscrimination testing requirements for insured group health plans, including what plans must test, what tests must be applied, and what are the consequences of testing failures; and other hot topics, including nondiscrimination testing safe harbors, the potential application of Code § 409A, other health reform issues, and the status of the cafeteria plan nondiscrimination regulations; (3) requirements for reimbursing health FSA and DCAP expenses and for approving election change requests, including what’s new for expense reimbursement and what’s new for election changes and with the rules on what qualifies as medical or dependent care, when expenses must be incurred, what constitutes adequate substantiation, and what events justify election changes all applied to your scenarios; (4) health care reform and other issues for HRAs and HSAs, including the impact of the new OTC reimbursement restriction, the increase in the HSA penalty tax, the impact on HSAs of new rules on “young invincibles” coverage, the impact of lifetime/annual limits restrictions on HRAs, MSP reporting update for HRAs, and nondiscrimination and planning ideas; (5) Form 8928 and excise tax compliance, including background on the existing excise taxes for COBRA violations, HIPAA violations, and violations in the comparability rules for HSAs and Archer MSAs; the mechanics of the new Form 8928; the amount of taxes potentially due; who is liable for taxes; details on the various failures that may be subject to tax; and how to set up compliance and audit procedures that may assist in avoiding tax liability; and (6) the current status of the mental health parity requirements, including new requirements under the mental health parity regulations for financial requirements and for both quantitative and nonquantitative treatment limitations; and the current status of the COBRA premium subsidy rules, including an overview of recent extensions by Congress, what notices are currently required, and experience with the DOL’s expedited review of premium subsidy denials by employers and insurers.

Advanced Cafeteria Plans Conference 2010—Day 3
Program Content: View an outline for this course at this link:
http://www.ebia.com/files/PDFs/Agenda_AC10_100616.pdf
Instructional Method Used: Group-Live
Maximum CPE Credit Hours: 3.5

Field(s) of Study: Taxes—1 credits; Specialized Knowledge and Applications—2.5 credits

Learning Objective: After completion of this portion of the conference you will know: (1) the Form 5500 electronic filing rules, including the new internet-based filing system (EFAST2), the process for submitting Form 5500 using EFAST2, and how to troubleshoot the new all-electronic filing rules; and the new Schedule C compliance challenges, including what welfare plans are affected, expanded reporting of compensation paid to service providers, and definitions of reasonable compensation; (2) plan assets, trust, and bankruptcy issues, including an overview of the ERISA plan assets and trust rules and Technical Release 92-01; impacts for TPA account practices, impacts for insurance rebates and refunds, and issues for HRAs; overview of bankruptcy procedures and rules for cafeteria plans, and how to plan for and dig out of issues relating to TPA and plan sponsor bankruptcy; and (3) what health care reform requirements are already required or will be required for the next plan year, what plans are affected, and what compliance steps will be required; what requirements will be required in 2012 and later plan years; what considerations employers must weigh under the pay or play rules in deciding whether to provide coverage and what coverage to provide to employees; and the likely impacts on employer plans of reforms directed at health insurers.