EBIA is able to provide CPE credit for accountants for our in-person seminar series and our Advanced Cafeteria Plans and Benefits Conference. Our web seminars do not currently provide Group Internet-based CPE credit.

Program Registration Requirements

To register for an EBIA seminar, visit http://www.ebia.com and click on “Seminars” and then choose either “In-Person 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 Advanced Cafeteria Plans and Benefits Conference 2011

Update on Health Care Reform: Preconference Seminar
Program Content: View an outline for this course at this link:
http://www.ebia.com/Seminars/CafeteriaPlans/HCR
Instructional Method Used: Group Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—1 credit; Specialized Knowledge and Applications—2.5 credits
Learning Objective: After completion of this seminar you will know about recent developments affecting (1) the current implementation status of the health care reform law, including the recent lawsuit challenges to the constitutionality of the individual mandate, and the current status of reforms and marketplace developments affecting health insurers, including the status of state exchanges, medical loss ratios requirements, rate review and disclosure requirements, and other insurer-specific reforms; (2) employer plan design, including the shared responsibility (play or pay) mandate; rules for grandfathered plans, excepted benefits and retiree-only plans; the dependent coverage mandate; coverage for preventive health services; lifetime and annual dollar limits; and the prohibition on excessive waiting periods; 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, automatic enrollment for certain larger employers, shared responsibility (or play or pay) mandate, four-page summary, and other notice and disclosure requirements.

Advanced Cafeteria Plans and Benefits Conference 2011—Day 1
Program Content: View an outline for this course at this link:
http://www.ebia.com/Seminars/CafeteriaPlans/Agenda
Instructional Method Used: Group-Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes – 1 credit; 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 and other changes affecting employee benefits compliance; (2) health care reform’s impact on cafeteria plans and health FSAs, including OTC reimbursement restrictions, limitations on health FSA salary reductions, and new rules on tax treatment of employees’ children; and (3) how to design health FSAs and other plans to be “excepted benefits” under health care reform, including the various types of excepted benefits and plans, including retiree-only plans and how the exceptions apply to common employer-sponsored benefits like health FSAs, health reimbursement arrangements, health savings accounts, dental and vision benefits, long-term care coverage, wellness programs and employee assistance plans, and on-site medical clinics.

Advanced Cafeteria Plans and Benefits Conference 2011—Day 2
Program Content: View an outline for this course at this link:
http://www.ebia.com/Seminars/CafeteriaPlans/Agenda
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 about: (1) top compliance issues for health reimbursement arrangements (HRAs) and health savings accounts (HSAs), including the impact of lifetime/annual limit restrictions and an update on the government’s waiver program for certain HRAs; impacts for HRAs of Form W-2 reporting, internal claims/appeals and external review, play or pay penalty, and other health care reform requirements; and impacts for HSAs of the preventive care mandate, the separate account requirement for spousal catch-up contributions, and other applicable limitations; (2) health care reform for non-major medical plans like health FSAs, dental and vision benefits, wellness programs and employee assistance plans, long-term care coverage, and on-site medical clinics, including the health care reform requirements that may apply when such plans are not “excepted benefits,” the requirements that apply regardless of excepted-benefit status, and how to address the special compliance issues they create for these types of plans; (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) debit card issues for health FSAs and other plans, like transit plans, including substantiation requirements under IRS regulations and other guidance; special challenges for health FSA debit card programs; other laws affecting debit cards; other types of card programs; and inventory information approval system (IIAS) issues; (5) HIPAA privacy and security enforcement, including HITECH’s changes to the existing penalty structure, regulatory enforcement activity, breach reporting, and actions by state attorneys general; cases studies on recent large-dollar penalty assessments; special sensitivities with respect to teleworking, transporting PHI offsite, and use of portable devices; and proposed regulations regarding the accounting requirement and the proposal for access report with its tie-in to existing security requirement; and (6) wellness program compliance challenges, including data on the growth of wellness plans, especially standard-based programs; the impact of health care reform in encouraging wellness programs; significant recent litigation regarding the legality of wellness program penalties under the Americans With Disabilities Act; and trends in wellness program design and the legal issues they raise.

Advanced Cafeteria Plans and Benefits Conference 2011—Day 3
Program Content: View an outline for this course at this link:
http://www.ebia.com/Seminars/CafeteriaPlans/Agenda
Instructional Method Used: Group-Live
Maximum CPE Credit Hours: 4.5
Field(s) of Study: Taxes—2 credits; Specialized Knowledge and Applications—2.5 credits
Learning Objective: After completion of this portion of the conference you will know about: (1) nondiscrimination testing for cafeteria plans and related benefits (including nondiscrimination testing requirements for insured group health plans under health care reform), including what plans must test, which employees are included/excluded in testing and how they are classified, nondiscrimination testing safe harbors (including the new safe harbor for simple cafeteria plans under health care reform), the status of the cafeteria plan nondiscrimination regulations, and other hot topics involving the nondiscrimination testing requirements; (2) electronic notice and disclosure rules for employee benefit plans, including what types of legally-required notices may be provided electronically, what conditions must be satisfied under applicable DOL and IRS rules, and which categories of recipients are difficult to communicate with electronically because of the additional conditions that apply; and (3) legal compliance and the TPA relationship, including the agency nature of the employer-plan/TPA relationship; how TPA compliance failures can create liability for the employer for statutory penalties or excise taxes, breach of fiduciary duty, and even benefit claims; continuing compliance impacts in existing areas such as COBRA, cafeteria plan administration, and HIPAA privacy and security; and some of the implications of such newer developments as Form 8928 and even the U.S. Supreme Court’s Cigna decision on remedies for fiduciary breach.

CPE Information Regarding EBIA’s 2011 In-Person Seminars

Cafeteria Plans Module 1, 2011
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 about the types of cafeteria plans and how they work; big-picture plan design issues; benefits that can and cannot be offered under a cafeteria plan; contributions and cash-outs; cafeteria plan elections; mid-year election changes; plus highlights of health care reform for affected rules.

Cafeteria Plans Module 2, 2011
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 about nondiscrimination tests; health flexible spending arrangements (health FSAs—also covered in our HSAs, HRAs, and Consumer-Driven Health Care seminar); dependent care assistance programs (DCAPs); administering and amending a plan, and reporting and disclosure requirements; plus highlights of health care reform for affected rules.

ERISA Compliance for Health & Welfare Plans, 2011
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 about what law applies (ERISA or state law); fringe benefits subject to ERISA, plan documents and SPDs; plan administration and fiduciary duties; claims disputes; how plans pay benefits and why it matters; Form 5500 requirements (and the new electronic rules); recordkeeping and other disclosure requirements; plus highlights of health care reform for affected rules.

HSAs, HRAs, and Consumer-Driven Health Care, 2011
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; Specialized Knowledge & Application—1.0 credit
Learning Objective: After completion of this seminar you will know about what consumer-driven health care is; wellness and disease-management programs; health reimbursement arrangements (HRAs); health savings accounts (HSAs); offering HSAs in the workplace—which design for which employer; plus highlights of health care reform for affected rules.

HIPAA Privacy & Security, 2011
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: Specialized Knowledge & Application—3.5 credits
Learning Objective: After completion of this seminar you will know about HIPAA’s privacy requirements; what information and what entities are affected; use and disclosure rules; sharing PHI; other privacy rules; HIPAA’s security requirements and security compliance; sharing electronic PHI and breach notification; business associate contracts; implementation and enforcement; plus changes under the HITECH Act and highlights of health care reform for affected rules.

COBRA Compliance for Group Health Plans, 2011
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—1.0 credits; Specialized Knowledge & Application—2.5 credits
Learning Objective: After completion of this seminar you will know about when COBRA applies; general COBRA disclosures; qualifying events and qualified beneficiaries; notice of qualifying events; election and unavailability notices; COBRA elections and premiums; duration of coverage; a recap of notices; plus the effect of health care reform on COBRA.

Health Care Reform Module 1, 2011
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/HCR
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 about the changing landscape of health care reform; direct impacts for employer-sponsored health plans; which plans must comply with which rules; HIPAA’s existing portability rules (including limits on PCEs, special enrollments, certificates of creditable coverage, and health status nondiscrimination rules); plan design reforms for 2011 (including required coverage for children to age 26 and, lifetime and restricted annual limit rules, PCE limits, preventive care, and patient coverage protections).

Health Care Reform Module 2, 2011
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/HCR
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 about other reforms for 2011 (including nondiscrimination testing for insured plans, limits on OTC medicines, simple cafeteria plans, and increased HSA penalty taxes); benefit administration reforms for 2011 and later (including enhanced claims and external review procedures, four-page summary; W-2 and other reporting; and auto-enrollment); reforms for 2013 (including the cap on health FSA salary reductions, and notices regarding exchanges); reforms for 2014 and later (including prohibition of PCEs and annual limits); tax incentives and penalties; an evaluation of the value of grandfathered plan status; and a wrap-up and next steps.