EBIA Weekly Archives - Cafeteria Plans

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Results (522 articles found)


  1. Does an increase in the cost of group health coverage trigger special enrollment rights?
    From the August 06, 2009 EBIA Weekly
    QUESTION: One of our employees has employee-only coverage under our calendar-year major medical plan and her spouse is enrolled under his employer’s plan which, until recently, paid 90% of the cost of employee-only coverage. The ...
  2. IRS Discusses Whether Various Over-the-Counter (OTC) Items Are Medical Care Expenses
    From the August 06, 2009 EBIA Weekly
    This information letter responds to a request for guidance on whether certain over-the-counter (OTC) items qualify as medical care expenses that can be paid or reimbursed by a health FSA or an HRA. The letter explains that the ...
    [IRS Information Letter (July 14, 2009)]
  3. Can our company's DCAP reimburse overnight camp expenses?
    From the July 30, 2009 EBIA Weekly
    QUESTION: Several of our company’s employees send their children to overnight camps during the summer. Can our company’s DCAP reimburse overnight camp expenses? ANSWER: The short answer is no—your company’s DCAP cannot ...
  4. FTC Delays Enforcement of Red Flags Rule Until November and Issues FAQs Addressing Employee Benefit Plans
    From the July 30, 2009 EBIA Weekly
    The federal Red Flags Rule (Rule) requires certain businesses and organizations to implement written identity theft prevention programs that are designed to detect the warning signs (“red flags”) of identity theft in their day-to-day operations and ...
    [FTC Extended Enforcement Policy: Identity Theft Red Flags Rule, 16 CFR 681.1 (July 29, 2009)]
  5. Do we need to amend our cafeteria plan as a result of the additional HIPAA special enrollment rights that became available beginning April 1, 2009?
    From the July 16, 2009 EBIA Weekly
    QUESTION: I understand that two additional HIPAA special enrollment rights became available beginning April 1, 2009. Our company’s cafeteria plan allows mid-year election changes that correspond with the special enrollment rights that were already in effect. Do ...
  6. Would a 10% pay cut allow our employees to change their elections for health FSA or health insurance benefits under our cafeteria plan?
    From the June 25, 2009 EBIA Weekly
    QUESTION: Our company is thinking about asking our employees to take a 10% cut in pay. Would this pay cut allow those employees to make mid-year changes to their health FSA or health insurance elections under our company’...
  7. Can our employees make pre-tax payroll contributions to their HSAs if we don't have a cafeteria plan?
    From the May 28, 2009 EBIA Weekly
    QUESTION: Our company offers a high-deductible health plan (HDHP), and many participants contribute to their own HSAs. Several have asked whether they could make pre-tax contributions to their HSAs so that they could get their income tax savings ...
  8. One-Time Irrevocable Election to Waive Retiree Health Benefits in Exchange for Higher Pay Isn't Taxable
    From the May 14, 2009 EBIA Weekly
    In this private letter ruling, the IRS reviewed an employer’s retiree health insurance program that allowed employees to make a one-time irrevocable election to waive retiree health insurance in exchange for a higher rate of future pay. ...
    [Priv. Ltr. Rul. 200914018 (Dec. 19, 2008) ]
  9. Several States Expand Marriage Rights for Same-Sex Couples
    From the April 23, 2009 EBIA Weekly
    In developments that appear to reflect a general trend, two more states now recognize same-sex marriage and one more state now provides a marriage equivalent for same-sex couples. In Iowa, marriage rights were changed by the Varnum decision, ...
    [Varnum v. Brien, 2009 WL 874044 (Iowa 2009); S.115 (Vermont); E2SSB 5688 (Washington)]
  10. IRS Updates Its Webpage on the Health Coverage Tax Credit for Changes Made by ARRA
    From the April 23, 2009 EBIA Weekly
    As background, the Trade Act of 2002 created a health coverage tax credit (HCTC) that helped reduce the out-of-pocket cost of COBRA coverage for a limited group of individuals (generally including eligible individuals under the Trade Adjustment Assistance (...
    [IRS Webpage: HCTC Latest News, Overview and Background (Apr. 21, 2009)]

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