RESOURCES: VIDEOS AND BLOGS

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,...

Paying for Domestic Partner benefits

For federal income tax purposes, only legally married spouses and tax dependents may receive employer-sponsored coverage and benefits on...

SPDs can be sent electronically only under certain conditions

The DOL safe harbor describes certain circumstances where ERISA plans may disclose documents electronically, including the Summary Plan...

Don't forget: FMLA applies to the employer health plan

An employer is generally subject to FMLA if they have 50 or more employees during 20 or more workweeks in the current or previous...

Dependent Care FSAs can be tricky

Employees may generally participate in a dependent care assistance program through salary reductions under a cafeteria plan (called a...

Retroactive enrollments violate cafeteria plan rules

Contrary to what’s commonly done in practice, Section 125 requires that employers only permit employees’ election changes on a...

Who is a Fiduciary under ERISA?

Every ERISA plan has to have a “named” fiduciary who is the person responsible for plan administration. However, named fiduciaries are...

Important facts to remember about HSAs

HSAs are often confused with health FSAs, but they are very different. Here’s a quick overview of how an HSA works to help keep it all...