RESOURCES: VIDEOS AND BLOGS

Can you charge employees for their health insurance while on furlough or unpaid leave?

During COVID-19 “shelter in place” orders, many employers are choosing to put employees on furlough or unpaid leave and continue...

Self-insured plans have to contend with 105 nondiscrimination rules

If an employer decides to vary employer contributions based on business-related classifications, they are generally allowed to do so as...

Can an employer give better benefits or contributions to certain employees?

Whenever an employer wants to vary employer contributions or benefits for different classes of employees, and also allows pre-tax...

Can a Change be Made Upon Legal Separation or End of Domestic Partner Relationship?

Changes in legal marital status allow an employee to make a corresponding, prospective election change mid-plan year. These include...

Qualifying life events and "change in coverage under other employer plan"

The Section 125 rules say that a cafeteria plan can allow participants to make certain election changes midyear due to a change in...

Qualifying life events and "change in employment status"

The Section 125 rules provide a list of “change in status” events, which allow certain midyear changes to an employee’s pre-tax election....

Section 125 Qualifying Events are Deceptively Tricky

Pre-tax elections made under a cafeteria plan are irrevocable for the period of coverage (typically for the plan year). In other words,...