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# FAST List - Fall 2022

By Brian Gilmore | Published October 24, 2022

Welcome to Compliance Friday Answers to the Service Team (FAST)! Each week we publish our response to a question that the Newfront EB Compliance Team received from a client or member of the EB Service Team. These represent the most frequently asked or interesting questions we see.

FAQs are posted to the [Compliance section of the Newfront Blog](/content/blog/search?categories=compliance/index.html).

The titles below link directly to each post. We hope you enjoy this collection of our FAST responses!

_Note: This list was last updated as of October 2022._

**ACA and CAA**

- October 17, 2022 [The New CAA Surprise Billing Notice](/content/blog/the-new-caa-surprise-billing-notice/index.html)
- September 22, 2022 [The ACA Integration Rules for Specialty HRAs](/content/blog/the-aca-integration-rules-for-specialty-hras/index.html)
- August 31, 2022 [Prescription Drug Data Collection and Internet-Based Price Comparison Tool](/content/blog/additional-health-plan-price-transparency-disclosures/index.html)
- May 12, 2022 [Transparency in Coverage: Machine-Readable Files Posting](/content/blog/where-will-employers-post-links-to-tic-machine-readable-files/index.html)
- March 22, 2022 [ACA Reporting Corrections](/content/blog/aca-reporting-corrections/index.html)
- March 9, 2022 [The ACA Preventive Health Services Mandate](/content/blog/the-aca-preventive-health-services-mandate/index.html)
- December 16, 2021 [ACA Reporting for Controlled Groups](/content/blog/aca-reporting-for-controlled-groups/index.html)
- November 29, 2021 [ACA Reporting for Employers with a Self-Insured Plan](/content/blog/aca-reporting-for-employers-with-a-self-insured-plan/index.html)
- September 20, 2021 [Covid Vaccine Premium Incentives and Surcharges](/content/blog/covid-vaccine-premium-incentives-and-surcharges/index.html)
- June 24, 2021 [The ACA and CAA Patient Protections](/content/blog/the-aca-and-caa-patient-protections/index.html)
- April 29, 2021 [Health Plan Elections Upon Rehire or Return from Leave](/content/blog/health-plan-elections-upon-rehire-or-return-from-leave/index.html)
- February 18, 2021 [ACA First Day of the Fourth Full Calendar Month Rule](/content/blog/aca-first-day-of-the-fourth-full-calendar-month-rule/index.html)
- February 4, 2021 [Responding to IRS Letter 226J](/content/blog/responding-to-irs-letter-226j/index.html)
- December 18, 2020 [ACA Reporting Penalties](/content/blog/aca-reporting-penalties/index.html)
- December 11, 2020 [ACA Reporting and COBRA](/content/blog/aca-reporting-and-cobra/index.html)
- October 9, 2020 [ACA and HIPAA Excepted Benefits](/content/blog/aca-and-hipaa-excepted-benefits/index.html)
- September 25, 2020 [Key Decisions in ACA Reporting Setup: Part IV (The Other Decision Points)](/content/blog/key-decision-points-in-aca-reporting-vendor-setup-questionnaires-part-iv/index.html)
- September 18, 2020 [Key Decisions in ACA Reporting Setup: Part III (The Measurement, Administrative, and Stability Periods)](/content/blog/key-decision-points-in-aca-reporting-vendor-setup-questionnaires-part-iii/index.html)
- September 11, 2020 [Key Decisions in ACA Reporting Setup: Part II (Affordability Safe Harbor)](/content/blog/key-decision-points-in-aca-reporting-vendor-setup-questionnaires-part-ii/index.html)
- September 4, 2020 [Key Decisions in ACA Reporting Setup: Part I (The Measurement Method)](/content/blog/key-decision-points-in-aca-reporting-vendor-setup-questionnaires-part-i/index.html)
- July 10, 2020 [Health Coverage for Employees on Military Leave](/content/blog/health-coverage-for-employees-on-military-leave/index.html)
- June 26, 2020 [The ACA Exchange Notice](/content/blog/the-aca-exchange-notice/index.html)
- May 1, 2020 [Providing SBCs to Employees](/content/blog/providing-sbcs-to-employees/index.html)
- March 18, 2020 [Effect of COVID-19 Related Reduction of Hours, Furloughs, Layoff Pay and Premium Shortfalls on Health Benefits](/content/blog/effect-of-covid-19-on-benefits/index.html)
- February 21, 2020 [ACA Essential Health Benefits](/content/blog/aca-essential-health-benefits/index.html)
- October 4, 2019 [Potential ACA Employer Mandate Penalties for Late Offer of Coverage to New Full-Time Hire](/content/blog/potential-aca-employer-mandate-penalties-for-late-offer-of-coverage-to-new-full-time-hire/index.html)
- September 13, 2019 [ACA Grandfathered Plan Status](/content/blog/aca-grandfathered-plan-status/index.html)
- September 6, 2019 [ACA Employer Mandate and Reporting Rules When Acquiring a Non-ALE](/content/blog/aca-employer-mandate-and-reporting-rules-when-acquiring-a-non-ale/index.html)
- July 26, 2019 [Loss of Health Plan Eligibility Caused by Move to Part-Time Work](/content/blog/loss-of-health-plan-eligibility-caused-by-move-to-part-time-work/index.html)
- June 28, 2019 [How the ACA Applies to Contingent Workers](/content/blog/how-the-aca-applies-to-contingent-workers-2/index.html)
- June 14, 2019 [How ACA Affects Flex Credits](/content/blog/how-aca-affects-flex-credits-2/index.html)
- June 7, 2019 [ACA Employer Mandate and Outside Staffing Firms](/content/blog/aca-employer-mandate-and-outside-staffing-firms-2/index.html)
- May 31, 2019 [Common Summer Intern Approaches under the ACA](/content/blog/common-summer-intern-approaches-under-the-aca-2/index.html)
- April 19, 2019 [ACA Status for New Full-Time Hires in the Gap Period](/content/blog/aca-status-for-new-full-time-hires-in-the-gap-period-2/index.html)
- April 12, 2019 [Post-Age 26 Coverage for Disabled Children](/content/blog/post-age-26-coverage-for-disabled-children-2/index.html)
- March 15, 2019 [ACA Change in Employment Status During Initial Measurement Period](/content/blog/change-in-employment-status-during-the-initial-measurement-period-2/index.html)
- March 8, 2019 [ACA Age 26 Mandate](/content/blog/aca-age-26-mandate-2/index.html)
- January 25, 2019 [Streamlined ACA Reporting Methods](/content/blog/streamlined-aca-reporting-methods-2/index.html)
- October 26, 2019 [Becoming an ALE Subject to the ACA Employer Mandate](/content/blog/becoming-an-ale-subject-to-the-aca-employer-mandate-2/index.html)
- October 5, 2018 [When to Appeal Covered California Employer Notices](/content/blog/when-to-appeal-covered-california-employer-notices-2/index.html)
- September 21, 2018 [MLR Rebates](/content/blog/mlr-rebates-2/index.html)
- June 1, 2018 [Leave Rules under the ACA Look-Back Measurement Method](/content/blog/leave-rules-under-the-aca-look-back-measurement-method-2/index.html)
- April 7, 2018 [Opt-out Credits for Temps/Interns](/content/blog/opt-credits-temps-interns-2/index.html)
- December 15, 2017 [Part-Time to Full-Time Employees: When to Offer Coverage?](/content/blog/measuring-hours-offers-coverage-2/index.html)
- December 1, 2017 [ACA Form W-2 Cost of Coverage Reporting](/content/blog/aca-form-w-2-cost-coverage-reporting-2/index.html)
- October 20, 2017 [ACA Pay or Play Rules Applicability to Independent Contractors](/content/blog/aca-pay-play-applicability-independent-contractors-2/index.html)
- September 22, 2017 [New Hire Bona Fide Orientation Period Interaction with ACA Pay or Play](/content/blog/bona-fide-orientation-periods-2/index.html)
- May 12, 2017 [How the ACA Employer Mandate Pay or Play Rules Apply to Summer Interns](/content/blog/medical-coverage-summer-interns-2-2/index.html)

**COBRA**

- April 4, 2022 [The COBRA Gross Misconduct Exception](/content/blog/the-cobra-gross-misconduct-exception/index.html)
- February 24, 2022 [Most EAPs are Group Health Plans Subject to COBRA](/content/blog/most-eaps-are-group-health-plans-subject-to-cobra/index.html)
- February 9, 2022 [COBRA for an Incapacitated or Deceased Qualified Beneficiary](/content/blog/cobra-for-an-incapacitated-or-deceased-qualified-beneficiary/index.html)
- February 25, 2021 [The Medicare Enrollment COBRA Extension](/content/blog/the-medicare-enrollment-cobra-extension/index.html)
- July 10, 2020 [Health Coverage for Employees on Military Leave](/content/blog/health-coverage-for-employees-on-military-leave/index.html)
- June 12, 2020 [How COBRA and Medicare Interact for Retirees](/content/blog/how-cobra-and-medicare-interact-for-retirees/index.html)
- May 15, 2020 [COBRA Second Qualifying Event](/content/blog/cobra-second-qualifying-event/index.html)
- March 18, 2020 [Effect of COVID-19 Related Reduction of Hours, Furloughs, Layoff Pay and Premium Shortfalls on Health Benefits](/content/blog/effect-of-covid-19-on-benefits/index.html)
- March 13, 2020 [COBRA for Infertility HRAs and other Specialty HRAs](/content/blog/cobra-for-infertility-hras-and-other-specialty-hras/index.html)
- January 31, 2020 [COBRA 12-Month Determination Period](/content/blog/cobra-12-month-determination-period/index.html)
- November 1, 2019 [Early Termination of COBRA Upon Enrollment in Other Group Health Plan or Medicare](/content/blog/early-termination-of-cobra-upon-enrollment-in-other-group-health-plan-or-medicare/index.html)
- October 18, 2019 [COBRA Small Employer Exception](/content/blog/cobra-small-employer-exception/index.html)
- September 20, 2019 [Enrolling New Dependents and Changing Plan Options Under COBRA](/content/blog/enrolling-new-dependents-and-changing-plan-options-under-cobra/index.html)
- March 29, 2019 [Plan Options under COBRA](/content/blog/which-plan-options-must-be-offered-under-cobra-2/index.html)
- March 1, 2019 [COBRA for Domestic Partners](/content/blog/cobra-domestic-partners-2/index.html)
- February 8, 2019 [Late COBRA Election or Payment Exceptions](/content/blog/late-cobra-election-payment-exceptions-2/index.html)
- December 15, 2018 [Terminating Health Benefits for Employees on Disability Leave](/content/blog/terminating-benefits-disability-leave-2/index.html)
- November 9, 2018 [Open Enrollment Rights for FMLA Leaves and COBRA Participants](/content/blog/open-enrollment-rights-for-fmla-leaves-and-cobra-participants-2/index.html)
- September 28, 2018 [Failure to Timely Provide COBRA Election Notice](/content/blog/failure-to-timely-provide-cobra-election-notice-2/index.html)
- June 22, 2018 [COBRA Disability Extension](/content/blog/cobra-disability-extension-2/index.html)
- May 18, 2018 [Legal Separation vs. Divorce](/content/blog/legal-separation-vs-divorce-2/index.html)
- August 18, 2017 [COBRA Initial Notice Requirements](/content/blog/initial-cobra-notices-2/index.html)
- August 4, 2017 [COBRA Merger and Acquisition Rules for Stock and Asset Deals](/content/blog/cobra-merger-acquisition-rules-stock-asset-deals-2/index.html)
- July 28, 2017 [No Special Enrollment in Group Health Plan after COBRA Subsidy Ends](/content/blog/enrollment-group-health-plan-cobra-subsidy-ends-2/index.html)
- July 21, 2017 [Health Plan Consequences of Late Employee Divorce Notification](/content/blog/event-divorce-terminate-ex-spouse-2/index.html)
- July 7, 2017 [Best Practices for COBRA Subsidies and COBRA Reimbursement Practices](/content/blog/cobra-subsidies-reimbursement-2/index.html)
- June 23, 2017 [Terminated Employees not Terminated from Coverage](/content/blog/terminated-employees-not-terminated-coverage-2/index.html)
- June 16, 2017 [Removal of Spouse from Health Plan in Anticipation of Divorce](/content/blog/soon-ex-spouse-soon-ex-benefits-2/index.html)
- April 14, 2017 [USERRA Continuation Coverage and Heart Act FSA Distributions for Reservists](/content/blog/military-reservist-called-active-duty-userraheart-act-2/index.html)

**Domestic Partners**

- November 13, 2020 [HSAs and Domestic Partners](/content/blog/hsas-and-domestic-partners/index.html)
- February 28, 2020 [Registered Domestic Partners and Company Defined Domestic Partners](/content/blog/registered-domestic-partners-and-company-defined-domestic-partners/index.html)
- March 1, 2019 [COBRA for Domestic Partners](/content/blog/cobra-domestic-partners-2/index.html)
- January 11, 2019 [Mid-Year Enrollment of a Domestic Partner](/content/blog/mid-year-enrollment-of-a-domestic-partner-2/index.html)
- July 13, 2018 [Tax Consequences of Domestic Partner Health Coverage](/content/blog/tax-consequences-of-domestic-partner-health-coverage-2/index.html)

**ERISA**

- October 6, 2022 [Health Plan Exception Requests: Part VII (Doctrine of Mistake)](/content/blog/addressing-employee-health-plan-exception-requests-part-vii/index.html)
- September 8, 2022 [Health Plan Exception Requests: Part VI (Reimbursing Health Expenses)](/content/blog/addressing-employee-health-plan-exception-requests-part-vi/index.html)
- August 11, 2022 [The 2023 Required Annual Notices to Employees](/content/blog/employers-must-provide-the-medicare-part-d-creditable/index.html)
- July 25, 2022 [Health Plan Exception Requests: Part V (Ineligible Dependents)](/content/blog/addressing-employee-health-plan-exception-requests-partv/index.html)
- June 30, 2022 [Health Plan Exception Requests: Part IV (Independent Contractors)](/content/blog/addressing-employee-health-plan-exception-requests1/index.html)
- June 23, 2022 [Health Plan Exception Requests: Part III (Waiting Period)](/content/blog/addressing-employee-health-plan-exception-requests-part-3/index.html)
- June 3, 2022 [Health Plan Exception Requests: Part II (Ineligible Part-Time Employees)](/content/blog/addressing-employee-health-plan-exception-requests/index.html)
- April 28, 2022 [Health Plan Exception Requests: Part I (Mid-Year Enrollment)](/content/blog/health-plan-exceptions-part-1/index.html)
- March 3, 2022 [The ERISA Voluntary Plan Safe Harbor](/content/blog/the-erisa-voluntary-plan-safe-harbor/index.html)
- February 24, 2022 [Most EAPs are Group Health Plans Subject to COBRA](/content/blog/most-eaps-are-group-health-plans-subject-to-cobra/index.html)
- January 5, 2022 [2022 Newfront EB Compliance Guides](/content/blog/2022-newfront-eb-compliance-guides/index.html)
- July 29, 2021 [Employer Responsibilities Upon Receipt of a NMSN](/content/blog/employer-responsibilities-upon-receipt-of-a-nmsn/index.html)
- July 8, 2021 [The CAA Mental Health Parity Comparative Analysis Requirement](/content/blog/the-caa-mental-health-parity-comparative-analysis-requirement/index.html)
- January 22, 2021 [ERISA Payroll Practice Exception for Disability Benefits](/content/blog/erisa-payroll-practice-exception-for-disability-benefits/index.html)
- August 7, 2020 [Adding a New EIN to the Health Plan](/content/blog/adding-a-new-ein-to-the-health-plan/index.html)
- April 3, 2020 [Short Plan Year Considerations](/content/blog/short-plan-year-considerations/index.html)
- February 7, 2020 [Severance Benefits May be Subject to ERISA](/content/blog/severance-benefits-may-be-subject-to-erisa/index.html)
- May 3, 2019 [ERISA Preemption of State Insurance Mandates](/content/blog/erisa-preemption-of-state-insurance-mandates-2/index.html)
- April 26, 2019 [Employers Should Not Reimburse Medical Expenses Outside of the Plan](/content/blog/employers-should-not-reimburse-medical-expenses-outside-of-the-plan-2/index.html)
- December 7, 2018 [Health Plan Eligibility for Legal Guardianship Children](/content/blog/health-plan-eligibility-for-legal-guardianship-children-2/index.html)
- November 2, 2018 [Form 5500 Small Plan Exemption](/content/blog/form-5500-small-plan-exemption-2/index.html)
- July 27, 2019 [Waiting Period Exceptions](/content/blog/waiting-period-exceptions-2/index.html)
- May 18, 2018 [Legal Separation vs. Divorce](/content/blog/legal-separation-vs-divorce-2/index.html)
- January 26, 2018 [ERISA Preemption of State Court Orders](/content/blog/erisa-preemption-state-court-orders-2/index.html)
- January 12, 2018 [Distribution Timing Rules for SPDs and SMMs](/content/blog/distribution-timing-rules-spds-smm-2/index.html)
- November 3, 2017 [Record Retention Best Practices for Employee Benefit Records](/content/blog/erisa-record-retention-2/index.html)
- October 27, 2017 [Spousal Surcharges and Incentives for Spouses Not to Participate](/content/blog/conditional-offer-coverage-spouses-2/index.html)
- October 13, 2017 [ERISA Electronic Disclosure Rules](/content/blog/erisa-electronic-disclosure-rules-2/index.html)
- May 5, 2017 [Qualified Medical Child Support Order (QMCSO) Enrollment Rules and Timing](/content/blog/national-medical-support-orders-2/index.html)
- April 7, 2017 [Why Parents Not Eligible for Group Health Coverage](/content/blog/eligibility-parents-group-health-plan-2/index.html)

**Fringe Benefits**

- August 30, 2021 [Commuter Accounts When Expenses Dry Up](/content/blog/commuter-accounts-when-expenses-dry-up/index.html)
- August 23, 2021 [Lifestyle Spending Account (LSA) Compliance Considerations](/content/blog/lifestyle-spending-account-compliance-considerations/index.html)
- June 10, 2021 [Employer Tax-Free Student Loan Repayment Available Through 2025](/content/blog/employer-tax-free-student-loan-repayment-available-through-2025/index.html)
- June 3, 2021 [Bay Area Commuter Benefits Program Telework Option](/content/blog/bay-area-commuter-benefits-program-adds-new-telework-option/index.html)
- February 11, 2021 [Taxation of Disability Benefits](/content/blog/taxation-of-disability-benefits/index.html)
- April 10, 2020 [Group-Term Life §79 Imputed Income](/content/blog/group-term-life-c2a779-imputed-income/index.html)
- December 13, 2019 [Medical and Non-Medical Lactation Expenses](/content/blog/medical-and-non-medical-lactation-expenses/index.html)
- October 11, 2019 [Group-Term Life Insurance §79 Nondiscrimination Rules](/content/blog/group-term-life-insurance-c2a779-nondiscrimination-rules/index.html)
- September 27, 2019 [Taxation of Wellness Program Gift Cards](/content/blog/taxation-of-wellness-program-gift-cards/index.html)
- August 30, 2019 [Taxation of Gym Reimbursement Arrangements](/content/blog/taxation-of-gym-reimbursement-arrangements/index.html)
- July 19, 2019 [Employer Commuter Benefit Subsidies](/content/blog/employer-commuter-benefit-subsidies/index.html)
- July 20, 2018 [Monthly Commuter Benefit Election Changes](/content/blog/monthly-commuter-benefit-election-changes-2/index.html)
- May 4, 2018 [Tuition Reimbursement Programs](/content/blog/tuition-reimbursement-programs-2/index.html)
- March 23, 2018 [Final Paycheck Issues](/content/blog/final-paycheck-issues-2/index.html)
- March 10, 2018 [Uber and Lyft Qualification for Commuter Benefits](/content/blog/uber-lyft-qualification-commuter-2/index.html)
- February 2, 2018 [Bay Area Commuter Benefits Program](/content/blog/bay-area-commuter-benefits-program-2/index.html)
- November 10, 2017 [Tax-Free Bicycle Commuting Expense Reimbursement (Eliminated by TCJA)](/content/blog/bicycle-commuting-expense-reimbursement-2/index.html)
- April 28, 2017 [Required Forfeiture of Commuter Benefits after Termination from Employment](/content/blog/commuter-benefits-upon-termination-employment-2/index.html)

**HIPAA**

- September 20, 2021 [Covid Vaccine Premium Incentives and Surcharges](/content/blog/covid-vaccine-premium-incentives-and-surcharges/index.html)
- May 6, 2021 [De-Identified HIPAA PHI](/content/blog/de-identified-hipaa-phi/index.html)
- October 16, 2020 [HIPAA Breach Notifications for Employers](/content/blog/hipaa-breach-notifications-for-employers/index.html)
- October 9, 2020 [ACA and HIPAA Excepted Benefits](/content/blog/aca-and-hipaa-excepted-benefits/index.html)
- June 5, 2020 [When is HIPAA Training Required?](/content/blog/when-is-hipaa-training-required/index.html)
- April 17, 2020 [Disclosing PHI to Family Members Under HIPAA](/content/blog/disclosing-phi-to-family-members-under-hipaa/index.html)
- March 22, 2019 [When is a HIPAA BAA Required](/content/blog/when-is-a-hipaa-baa-required-2/index.html)
- October 12, 2018 [HIPAA Notice of Privacy Practices](/content/blog/hipaa-notice-of-privacy-practices-2/index.html)
- September 14, 2018 [Documenting Prior Coverage after HIPAA Certs](/content/blog/documenting-prior-coverage-after-hipaa-certs-2/index.html)
- July 6, 2018 [HIPAA Privacy and Private Workspaces](/content/blog/hipaa-privacy-and-private-workspaces-2/index.html)
- January 19, 2018 [HIPAA Special Enrollment Events](/content/blog/hipaa-special-enrollment-events-2/index.html)

**HRAs**

- September 22, 2022 [The ACA Integration Rules for Specialty HRAs](/content/blog/the-aca-integration-rules-for-specialty-hras/index.html)
- September 8, 2022 [Specialty HRA Needed for Employer to Reimburse Health Expenses](/content/blog/addressing-employee-health-plan-exception-requests-part-vi/index.html)
- July 18, 2022 [Compliance Considerations for Abortion-Related Medical Travel HRAs](/content/blog/compliance-considerations-for-employer-reimbursement/index.html)
- April 20, 2022 [Post-Deductible HRAs Preserve HSA Eligibility](/content/blog/post-deductible-specialty-hras-preserve-hsa-eligibility/index.html)
- February 2, 2022 [The FSA/HRA/HSA Double Dipping Prohibition and OTC Covid-19 Tests](/content/blog/the-fsa-hra-hsa-double-dipping-prohibition-and-otc-covid-19-tests/index.html)
- March 18, 2021 [ICHRA: Top Three Changes Needed for Prime Time](/content/blog/ichra-top-three-changes-needed-for-prime-time/index.html)
- August 17, 2020 [ICHRA: The Health Plan 401(k) Has Arrived](/content/blog/the-health-plan-401k-has-arrived/index.html)
- March 13, 2020 [COBRA for Infertility HRAs and other Specialty HRAs](/content/blog/cobra-for-infertility-hras-and-other-specialty-hras/index.html)
- August 23, 2019 [§105(h) Nondiscrimination Rules for Specialty HRAs](/content/blog/105h-nondiscrimination-rules-for-specialty-hras/index.html)
- August 9, 2019 [Common Infertility HRA Expenses](/content/blog/common-infertility-hra-expenses/index.html)
- August 25, 2017 [Infertility HRA Considerations](/content/blog/setting-hra-cover-infertility-treatment-2/index.html)

**HSAs**

- April 20, 2022 [Post-Deductible HRAs Preserve HSA Eligibility](/content/blog/post-deductible-specialty-hras-preserve-hsa-eligibility/index.html)
- February 2, 2022 [The FSA/HRA/HSA Double Dipping Prohibition and OTC Covid-19 Tests](/content/blog/the-fsa-hra-hsa-double-dipping-prohibition-and-otc-covid-19-tests/index.html)
- October 19, 2021 [CAA Surprise Billing Rules Preserve HSA Eligibility](/content/blog/caa-surprise-billing-rules-preserve-hsa-eligibility/index.html)
- April 15, 2021 [The Combination Health FSA](/content/blog/the-combination-health-fsa/index.html)
- April 6, 2021 [Correcting Excess HSA Contributions](/content/blog/correcting-excess-hsa-contributions/index.html)
- December 4, 2020 [HSAs and Family Members](/content/blog/hsas-and-family-members/index.html)
- November 20, 2020 [The HSA Shoebox Rule](/content/blog/the-hsa-shoebox-rule/index.html)
- November 13, 2020 [HSAs and Domestic Partners](/content/blog/hsas-and-domestic-partners/index.html)
- November 6, 2020 [Employer HSA Contributions](/content/blog/employer-hsa-contributions/index.html)
- October 4, 2020 [Using an HSA for Non-Medical Expenses](/content/blog/using-an-hsa-for-non-medical-expenses/index.html)
- July 31, 2020 [HSA Mistaken Contributions](/content/blog/hsa-mistaken-contributions/index.html)
- July 17, 2020 [The HSA Proportional Contribution Limit](/content/blog/the-hsa-proportional-contribution-limit/index.html)
- April 24, 2020 [HSA Form W-2 Reporting](/content/blog/hsa-form-w-2-reporting/index.html)
- March 27, 2020 [HSA Distributions for Premium Expenses](/content/blog/hsa-distributions-for-premium-expenses/index.html)
- March 6, 2020 [Employee HSA Rollovers and Transfers](/content/blog/employee-hsa-rollovers-and-transfers/index.html)
- January 10, 2020 [HSA Catch-Up Contributions](/content/blog/hsa-catch-up-contributions/index.html)
- December 6, 2019 [When is an HSA Established](/content/blog/hsa-establishment-date/index.html)
- November 22, 2019 [What Happens to an HSA Upon Death](/content/blog/what-happens-to-an-hsa-upon-death/index.html)
- November 15, 2019 [How Medicare Affects HSA Eligibility](/content/blog/how-medicare-affects-hsa-eligibility/index.html)
- November 8, 2019 [Special HSA Contribution Limit for Spouses](/content/blog/special-hsa-contribution-limit-for-spouses/index.html)
- June 22, 2019 [California and New Jersey HSA State Income Tax](/content/blog/california-and-new-jersey-hsa-state-income-tax-2/index.html)
- May 24, 2019 [Health FSA Carryover and Grace Period Affect HSA Eligibility](/content/blog/health-fsa-carryover-grace-period-affect-hsa-eligibility-2/index.html)
- February 15, 2019 [HSA Contribution Election Changes](/content/blog/hsa-contribution-election-changes-2/index.html)
- November 13, 2018 [HSAs for Veterans](/content/blog/veterans-day-special-hsa-2/index.html)
- August 24, 2018 [Excess HSA Contributions](/content/blog/excess-hsa-contributions-2/index.html)
- August 17, 2018 [Employee HSA Front Loading](/content/blog/employee-hsa-front-loading-2/index.html)
- August 10, 2018 [Employer HSA Contributions During Protected Leave](/content/blog/employer-hsa-contributions-during-protected-leave-2/index.html)
- August 3, 2018 [Employee Fails to Establish HSA](/content/blog/employee-fails-to-establish-hsa-2/index.html)
- June 15, 2018 [HSA Limit for Partial-Year Family Coverage](/content/blog/hsa-limit-for-partial-year-family-coverage-2/index.html)
- April 13, 2018 [Prior – Year HSA Contribution by Tax Deadline](/content/blog/prior-year-employer-hsa-contribution-by-tax-deadline-2/index.html)
- March 16, 2018 [HSA Eligibility and New State Male Contraception Mandates](/content/blog/1063-2-2/index.html)
- January 5, 2018 [HSA Nondiscrimination Rules (Section 125 or Comparability)](/content/blog/hsa-nondiscrimination-rules-2/index.html)
- September 15, 2017 [HSA Contribution Timing Requirements](/content/blog/hsa-contribution-timing-requirements-2/index.html)
- March 24, 2017 [How HSA Eligibility is Affected by an Employee’s or Spouse’s Health FSA](/content/blog/hsa-interaction-health-fsa-2/index.html)
- March 17, 2017 [The HSA Last Month (Full Contribution) Rule for Mid-Year HDHP Enrollment](/content/blog/hsa-last-month-rule-2/index.html)

**Leaves & PTO**

- April 29, 2021 [Health Plan Elections Upon Rehire or Return from Leave](/content/blog/health-plan-elections-upon-rehire-or-return-from-leave/index.html)
- July 10, 2020 [Health Coverage for Employees on Military Leave](/content/blog/health-coverage-for-employees-on-military-leave/index.html)
- March 18, 2020 [Effect of COVID-19 Related Reduction of Hours, Furloughs, Layoff Pay and Premium Shortfalls on Health Benefits](/content/blog/effect-of-covid-19-on-benefits/index.html)
- December 15, 2018 [Terminating Health Benefits for Employees on Disability Leave](/content/blog/terminating-benefits-disability-leave-2/index.html)
- November 9, 2018 [Open Enrollment Rights for FMLA Leaves and COBRA Participants](/content/blog/open-enrollment-rights-for-fmla-leaves-and-cobra-participants-2/index.html)
- October 19, 2018 [Late Health Plan Payments while on FMLA Leave](/content/blog/late-health-plan-payments-on-fmla-leave-2/index.html)
- August 10, 2018 [Employer HSA Contributions During Protected Leave](/content/blog/employer-hsa-contributions-during-protected-leave-2/index.html)
- June 1, 2018 [Leave Rules under the ACA Look-Back Measurement Method](/content/blog/leave-rules-under-the-aca-look-back-measurement-method-2/index.html)
- May 26, 2017 [Health Benefits During Protected and Non-Protected Leaves of Absence](/content/blog/health-benefits-protected-leave-2/index.html)
- April 21, 2017 [Unlimited PTO Policy Interaction with Disability Benefits](/content/blog/unlimited-pto-policies-salary-continuation-2/index.html)

**Medicare**

- February 25, 2021 [The Medicare Enrollment COBRA Extension](/content/blog/the-medicare-enrollment-cobra-extension/index.html)
- June 12, 2020 [How COBRA and Medicare Interact for Retirees](/content/blog/how-cobra-and-medicare-interact-for-retirees/index.html)
- November 15, 2019 [How Medicare Affects HSA Eligibility](/content/blog/how-medicare-affects-hsa-eligibility/index.html)
- November 1, 2019 [Early Termination of COBRA Upon Enrollment in Other Group Health Plan or Medicare](/content/blog/early-termination-of-cobra-upon-enrollment-in-other-group-health-plan-or-medicare/index.html)
- October 25, 2019 [Medicare Secondary Payer Employer Size Requirements](/content/blog/medicare-secondary-payer-employer-size-requirements/index.html)
- September 1, 2017 [Medicare Considerations for Retiring Employees](/content/blog/medicare-considerations-retiring-employees-2/index.html)
- August 11, 2017 [MSP Prohibition of Incentives for Active Employees to Enroll in Medicare](/content/blog/medicare-group-health-plans-2/index.html)

**MEWAs**

- July 1, 2022 [Independent Contractor Requests to Enroll Non-Employees in the Health Plan](/content/blog/addressing-employee-health-plan-exception-requests1/index.html)
- August 7, 2020 [Adding a New EIN to the Health Plan](/content/blog/adding-a-new-ein-to-the-health-plan/index.html)
- April 5, 2019 [Independent Contractors and Employee Benefits](/content/blog/independent-contractors-and-employee-benefits-2/index.html)
- June 9, 2017 [Issues with Board Member Health Plan Eligibility](/content/blog/board-members-employee-benefits-2/index.html)

**Section 125 - Health FSAs**

- February 2, 2022 [The FSA/HRA/HSA Double Dipping Prohibition and OTC Covid-19 Tests](https://www.theabdteam.com/blog/the-fsa-hra-hsa-double-dipping-prohibition-and-otc-covid-19-tests/)
- October 28, 2021 [FSA Experience Gains from Forfeitures](/content/blog/fsa-experience-gains-from-forfeitures/index.html)
- April 15, 2021 [The Combination Health FSA](/content/blog/the-combination-health-fsa/index.html)
- August 21, 2020 [When FSA Expenses Are Incurred](/content/blog/when-fsa-expenses-are-incurred/index.html)
- July 10, 2020 [Health Coverage for Employees on Military Leave](/content/blog/health-coverage-for-employees-on-military-leave/index.html)
- May 22, 2020 [The Carryover vs. the Grace Period](/content/blog/the-550-carryover-vs-the-grace-period/index.html)
- December 13, 2019 [Medical and Non-Medical Lactation Expenses](/content/blog/medical-and-non-medical-lactation-expenses/index.html)
- June 14, 2019 [How ACA Affects Flex Credits](/content/blog/how-aca-affects-flex-credits-2/index.html)
- May 24, 2019 [Health FSA Carryover and Grace Period Affect HSA Eligibility](/content/blog/health-fsa-carryover-grace-period-affect-hsa-eligibility-2/index.html)
- February 22, 2019 [FSA for Special Education](/content/blog/fsa-for-special-education-2/index.html)
- February 1, 2019 [Health FSA Eligibility Footprint Rule](/content/blog/health-fsa-eligibility-footprint-rule-2/index.html)
- January 18, 2019 [Health FSA and Dependent Care FSA for Parents](/content/blog/health-fsa-dependent-care-fsa-for-parents-2/index.html)
- December 21, 2018 [Overspent Health FSA Upon Termination of Employment and Life Event](/content/blog/overspent-health-fsa-upon-termination-of-employment-life-event-2/index.html)
- November 16, 2018 [Health FSA $500 Carryover Conditioned on New Plan Year Election](/content/blog/health-fsa-500-carryover-conditioned-on-new-plan-year-election-2/index.html)
- June 29, 2018 [Limited Purpose Health FSA Preventive Expenses](/content/blog/limited-purpose-health-fsa-preventive-expenses-2/index.html)
- March 23, 2018 [Final Paycheck Issues](/content/blog/final-paycheck-issues-2/index.html)
- February 23, 2018 [No FSA Contributions from Bonus Payments](/content/blog/no-fsa-contributions-bonus-payments-2/index.html)
- February 16, 2018 [S Corporation Owners](/content/blog/compliance-fast-s-corporation-owners-2-shareholders-2/index.html)
- September 8, 2017 [Health FSA Salary Reduction Limit for Mid-Year Hires and Short Plan Years](/content/blog/health-fsa-salary-reduction-contribution-limit-2/index.html)
- March 31, 2017 [Merger and Acquisition Options for the Seller’s Health FSA](/content/blog/merger-acquisition-rules-health-fsa-2/index.html)

**Section 125 - Dependent Care FSAs**

- October 6, 2022 [The IRS Doctrine of Mistake to Undo Erroneous Dependent Care FSA Elections](/content/blog/addressing-employee-health-plan-exception-requests-part-vii/index.html)
- October 28, 2021 [FSA Experience Gains from Forfeitures](/content/blog/fsa-experience-gains-from-forfeitures/index.html)
- March 25, 2021 [Dependent Care FSA for Nanny or Family Member Home Childcare](/content/blog/dependent-care-fsa-for-nanny-or-family-member-home-childcare/index.html)
- October 30, 2020 [Dependent Care FSA When a Child Reaches Age 13](/content/blog/dependent-care-fsa-when-a-child-reaches-age-13/index.html)
- August 21, 2020 [When FSA Expenses Are Incurred](/content/blog/when-fsa-expenses-are-incurred/index.html)
- May 8, 2020 [Why the Dependent Care FSA Limit is Only $5,000](/content/blog/why-the-dependent-care-fsa-limit-is-only-5000/index.html)
- January 17, 2020 [Dependent Care FSA Where Spouse Works from Home or is Self-Employed](/content/blog/dependent-care-fsa-where-spouse-works-from-home-or-is-self-employed/index.html)
- August 2, 2019 [Dependent Care FSA for Parents Who are Divorced, Separated or Living Apart](/content/blog/dependent-care-fsa-for-parents-who-are-divorced-separated-or-living-apart/index.html)
- May 17, 2019 [Dependent Care FSA During Maternity Leave](/content/blog/dependent-care-fsa-during-maternity-leave-2/index.html)
- May 10, 2019 [Dependent Care FSA During Summer Break](/content/blog/dependent-care-fsa-during-summer-break-2/index.html)
- February 22, 2019 [FSA for Special Education](/content/blog/fsa-for-special-education-2/index.html)
- January 18, 2019 [Health FSA and Dependent Care FSA for Parents](/content/blog/health-fsa-dependent-care-fsa-for-parents-2/index.html)
- June 8, 2018 [Missing the Dependent Care FSA Run-Out Period](/content/blog/missing-the-dependent-care-fsa-run-out-period-2/index.html)
- March 3, 2018 [Dependent Care Spend Down Provision](/content/blog/dependent-care-spend-provision-2/index.html)
- February 9, 2018 [Only HCEs Participating in the Dependent Care FSA](/content/blog/hces-participating-dependent-care-fsa-2/index.html)
- December 22, 2017 [Dependent Care FSA for Part-time Work](/content/blog/dependent-care-fsa-part-time-work-2/index.html)
- November 17, 2017 [Failing the Dependent Care FSA 55% Average Benefits Test](/content/blog/failing-dependent-care-55-average-benefit-test-2/index.html)
- September 29, 2017 [Dependent Care FSA Contributions in Excess of $5,000](/content/blog/combined-dependent-care-fsa-contributions-excess-5000-2/index.html)
- June 2, 2017 [Dependent Care FSA Enrollment with No Eligible Dependents](/content/blog/mistaken-enrollment-dependent-care-fsa-2/index.html)

**Section 125**

- October 6, 2022 [The IRS Doctrine of Mistake to Address Benefits Administration System Failures](/content/blog/addressing-employee-health-plan-exception-requests-part-vii/index.html)
- April 28, 2022 [Mid-Year Enrollment Requests Outside of a Permitted Election Change Event](/content/blog/health-plan-exceptions-part-1/index.html)
- January 20, 2022 [Correcting Missed Cafeteria Plan Contributions](/content/blog/correcting-missed-cafeteria-plan-contributions/index.html)
- August 10, 2021 [The Section 125 Safe Harbor from Constructive Receipt](/content/blog/the-section-125-safe-harbor-from-constructive-receipt/index.html)
- April 29, 2021 [Health Plan Elections Upon Rehire or Return from Leave](/content/blog/health-plan-elections-upon-rehire-or-return-from-leave/index.html)
- October 23, 2020 [Passive Enrollment with Rolling Elections](/content/blog/passive-enrollments-with-rolling-elections/index.html)
- August 14, 2020 [Changing Health Plan Elections Based on Spouse’s Different Plan Year](/content/blog/changing-health-plan-elections-based-on-spouses-different-plan-year/index.html)
- July 24, 2020 [When Mid-Year Coverage Changes Create a Mini-OE](/content/blog/when-mid-year-coverage-changes-create-a-mini-oe/index.html)
- April 3, 2020 [Short Plan Year Considerations](/content/blog/short-plan-year-considerations/index.html)
- February 14, 2020 [Cafeteria Plan Nondiscrimination Tests](/content/blog/cafeteria-plan-nondiscrimination-tests/index.html)
- January 24, 2020 [Exchange-Related Permitted Election Change Events](/content/blog/exchange-related-permitted-election-change-events/index.html)
- November 30, 2018 [Allowing Election Changes After Open Enrollment](/content/blog/allowing-election-changes-after-open-enrollment-2/index.html)
- September 7, 2018 [Financial Hardship Election Change Requests](/content/blog/financial-hardship-election-change-requests-2/index.html)
- May 11, 2018 [Section 125 Cafeteria Plan Document Effective Date](/content/blog/section-125-cafeteria-plan-document-effective-date-2/index.html)
- April 27, 2018 [Changing the 30-Day New Hire Election Period](/content/blog/changing-the-30-day-new-hire-election-period-2/index.html)
- April 20, 2018 [Benefit Administration Issue Causes Miss to Open Enrollment Deadline](/content/blog/benefit-administration-issue-causes-new-hire-to-miss-enrollment-deadline-2/index.html)
- March 30, 2018 [Automatic Enrollment into Medical Plan](/content/blog/automatic-enrollment-medical-plan-2/index.html)
- March 23, 2018 [Final Paycheck Issues](/content/blog/final-paycheck-issues-2/index.html)
- January 19, 2018 [HIPAA Special Enrollment Events](/content/blog/hipaa-special-enrollment-events-2/index.html)
- December 29, 2017 [Nondiscrimination Rules for Different Health Plan Contribution Structures](/content/blog/nondiscrimination-rules-for-different-health-plan-contribution-structures-2/index.html)
- December 8, 2017 [Mid-Year Changes to the Employee-Share of the Premium](/content/blog/mid-year-contribution-changes-employee-share-premium-2/index.html)
- October 6, 2017 [Substantiation of Mid-Year Permitted Election Changes](/content/blog/substantiation-mid-year-section-permitted-election-changes-2/index.html)
- June 30, 2017 [Post- OE but Pre-Plan Year Election Changes](/content/blog/post-open-enrollment-election-changes-2/index.html)
- May 19, 2017 [Three Primary Concerns When Considering a Mid-Year Enrollment Exception](/content/blog/making-mid-year-exceptions-2/index.html)
- April 14, 2017 [USERRA Continuation Coverage and Heart Act FSA Distributions for Reservists](/content/blog/military-reservist-called-active-duty-userraheart-act-2/index.html)
- March 3, 2017 [Changing Elections Upon a Change in Residence](/content/blog/spouse-relocates-outside-u-s-moves-u-s-2/index.html)

**State & Local Laws**

- June 3, 2021 [Bay Area Commuter Benefits Program Telework Option](/content/blog/bay-area-commuter-benefits-program-adds-new-telework-option/index.html)
- January 28, 2021 [SF PPLO Existing Paid Parental Leave Policies](/content/blog/sf-pplo-existing-paid-parental-leave-policies/index.html)
- May 29, 2020 [SF HCSO Compliance in the Work-from-Home Era](/content/blog/sf-hcso-compliance-in-the-work-from-home-era/index.html)
- August 16, 2019 [SF HCSO and Employees Who Waive the Health Plan](/content/blog/sf-hcso-and-employees-who-waive-the-health-plan/index.html)
- July 12, 2019 [SF HCSO City Option Contributions](/content/blog/sf-hcso-city-option-contributions/index.html)
- May 25, 2018 [Hawaii Health Plan Requirements for Employers](/content/blog/hawaii-health-plan-requirements-for-employers-2/index.html)
- February 2, 2018 [Bay Area Commuter Benefits Program](/content/blog/bay-area-commuter-benefits-program-2/index.html)

**Recent Alerts**

- October 18, 2022 [2023 Health FSA Limit Increased to $3,050](/content/blog/2023-health-fsa-limit-increased-to-3050/index.html)
- September 27, 2022 [Medicare Part D Notice of Creditable Coverage Due by October 15](/content/blog/with-the-october-15-start-of-the-medicare-part-d-annual/index.html)
- September 15, 2022 [New York PFL Improvements for 2023](/content/blog/new-york-pfl-improvements-for-2023/index.html)
- August 18, 2022 [2023 San Francisco HCSO Expenditure Rates Released](/content/blog/2023-san-francisco-hcso-expenditure-rates-released/index.html)
- August 2, 2022 [How the 2023 ACA Affordability Decrease to 9.12% Affects Employers](/content/blog/how-the-2023-aca-affordability-decrease-to-9.12-affects/index.html)
- June 24, 2022 [Washington DC Reduces PFL Contributions and Expands Leave](/content/blog/washington-dc-reduces-pfl-contributions-expands-leave/index.html)
- June 6, 2022 [ACA PCORI Fee Increases to $2.79 for 2021 Calendar Plan Years](/content/blog/aca-pcori-fee-increases-to-2.79-for-2021/index.html)
- May 18, 2022 [Delaware and Virginia to Add Paid Family Leave Benefits](/content/blog/delaware-and-virginia-to-add-paid-family-leave-benefits/index.html)
- May 4, 2022 [Significant HSA Contribution Limit Increase for 2023](/content/blog/significant-hsa-contribution-limit-increase-for-2023/index.html)
- April 14, 2022 [Maryland Jumps on the Paid Family Leave Bandwagon](/content/blog/maryland-paid-family-leave/index.html)
- April 1, 2022 [San Francisco HCSO Annual Reporting Requirement Back in Effect](/content/blog/san-francisco-hcso-annual-reporting-requirement-back/index.html)
- March 14, 2022 [CAA 2022 Includes Brief Extension of HSA Telehealth Relief](/content/blog/caa-2022-includes-brief-extension-of-hsa-telehealth-relief/index.html)
- January 11, 2022 [Health Plans Must Cover OTC Covid Tests Without Cost-Sharing](/content/blog/health-plans-must-cover-otc-covid-tests-without-cost-sharing/index.html)

##### The Author

##### Brian Gilmore

Lead Benefits Counsel, VP, Newfront

Brian Gilmore is the Lead Benefits Counsel at Newfront. He assists clients on a wide variety of employee benefits compliance issues. The primary areas of his practice include ERISA, ACA, COBRA, HIPAA, Section 125 Cafeteria Plans, and 401(k) plans. Brian also presents regularly at trade events and in webinars on current hot topics in employee benefits law.

**Medicare Options for Employees and Retirees**\ 
June 24 • 2026

**The ACA Prohibition on Rescissions**\ 
June 3 • 2026

**The Cafeteria Plan “Uniform” Rules**\ 
May 20 • 2026