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# FAST List – Mid-2025

By Brian Gilmore | Published June 26, 2025

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/category/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 June 2025._

**ACA and CAA**

- May 8, 2025 [Increased $3.47 PCORI Fee Due July 31](/content/blog/increased-usd3-47-pcori-fee-due-july-31/index.html)
- March 6, 2025 [RxDC Reporting Considerations for Employers in 2025](/content/blog/rxdc-reporting-considerations-for-employers-in-2025/index.html)
- December 18, 2024 [ACA Reporting No Longer Requires Furnishing of Forms 1095-C to Employees](/content/blog/congress-delivers-hsa-and-aca-stocking-stuffers/index.html)
- November 6, 2024 [Potential Employee Benefits Changes in Second Trump Term](/content/blog/potential-eb-changes-in-second-trump-term/index.html)
- October 21, 2024 [The ACA Reporting Requirements in 2025](/content/blog/aca-reporting-requirements-in-2025/index.html)
- September 25, 2024 [The Mental Health Parity Employer Certification Requirement](/content/blog/the-mental-health-parity-employer-certification-requirement/index.html)
- September 12, 2024 [The ACA Affordability Determination in 2025](/content/blog/the-aca-affordability-determination-in-2025/index.html)
- December 5, 2023 [Furnishing Forms 1095-C to Employees Electronically](/content/blog/furnishing-forms-1095-c-to-employees-electronically/index.html)
- October 11, 2023 [The ACA Look-Back Measurement Method](/content/blog/the-aca-look-back-measurement-method/index.html)
- October 4, 2023 [The ACA Monthly Measurement Method](/content/blog/the-aca-monthly-measurement-method/index.html)
- May 1, 2023 [IRS to Require Electronic Filing for ACA Reporting in 2024](/content/blog/irs-to-require-electronic-filing-for-aca-reporting-in-2024/index.html)
- March 15, 2023 [Health Coverage for Temps and Interns](/content/blog/health-coverage-for-temps-and-interns/index.html)
- March 8, 2023 [First CAA Gag Clause Attestation Due by End of 2023](/content/blog/first-caa-gag-clause-attestation-due-by-end-of-2023/index.html)
- 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)
- July 8, 2021 [The CAA Mental Health Parity Comparative Analysis Requirement](/content/blog/the-caa-mental-health-parity-comparative-analysis-requirement/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 LLBM)](/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 [COVID-Related Reduction of Hours and Furloughs](/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](/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)
- 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)

**COBRA**

- August 23, 2024 [The COBRA Triggering Events](/content/blog/the-cobra-triggering-events/index.html)
- May 10, 2023 [COBRA for Health FSAs](/content/blog/cobra-for-the-health-fsa/index.html)
- February 28, 2023 [How to Address Requests for a Late COBRA Election or Payment Exception](/content/blog/addressing-employee-health-plan-exception-requests-part-x/index.html)
- 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 [COVID-Related Reduction of Hours and Furloughs](/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 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)
- 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**

- March 19, 2025 [Imputed Income for Domestic Partner Health Coverage](/content/blog/imputed-income-for-domestic-partner-health-coverage/index.html)
- 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)

**ERISA**

- June 18, 2025 [The Pros and Cons of a Health and Welfare Plan Fiduciary Committee](/content/blog/the-pros-and-cons-of-a-health-and-welfare-plan-fiduciary-committee/index.html)
- May 28, 2025 [Electronic Distribution of ERISA Documents to Employees](/content/blog/electronic-distribution-of-erisa-documents-to-employees/index.html)
- March 12, 2025 [Written Requests for ERISA Documents](/content/blog/written-requests-for-erisa-documents/index.html)
- January 3, 2025 [2025 Newfront EB Compliance Guides](/content/blog/2025-newfront-eb-compliance-guides/index.html)
- August 14, 2024 [Health Benefits in a Business Wind-Down Situation](/content/blog/health-benefits-in-a-business-wind-down-situation/index.html)
- August 7, 2024 [The Summary Annual Report (SAR) for Health Plans](/content/blog/the-summary-annual-report-sar-for-health-plans/index.html)
- July 26, 2024 [The 2025 Required Annual Notices to Employees](/content/blog/the-2025-required-annual-benefit-notices-to-employees/index.html)
- April 24, 2024 [Where to Define Eligibility for Health Plans](/content/blog/compliance-fast-where-to-define-eligibility-for-health-plans/index.html)
- March 12, 2024 [J&J Case Practical Considerations: The Core Four ERISA Fiduciary Duties (Part 2)](/content/blog/j-and-j-case-practical-considerations-the-core-four-erisa-fiduciary-duties-part-2/index.html)
- March 6, 2024 [J&J Case Practical Considerations: The Core Four ERISA Fiduciary Duties (Part 1)](/content/blog/j-and-j-case-practical-considerations-the-core-four-erisa-fiduciary-duties-part-1/index.html)
- February 27, 2024 [J&J Case Practical Considerations: The ERISA Trust Rules for Health Plans (Part 2)](/content/blog/j-and-j-case-practical-considerations-the-erisa-trust-rules-for-health-plans-part-2/index.html)
- February 21, 2024 [J&J Case Practical Considerations: The ERISA Trust Rules for Health Plans (Part 1)](/content/blog/j-and-j-case-practical-considerations-the-erisa-trust-rules-for-health-plans-part-1/index.html)
- January 17, 2024 [When to Distribute Updated Wrap SPD and SMMs](/content/blog/when-to-distribute-an-updated-wrap-spd/index.html)
- January 2, 2024 [2024 Newfront EB Compliance Guides](/content/blog/2024-newfront-eb-compliance-guides/index.html)
- February 28, 2023 [Health Plan Exception Requests: Part X (Late COBRA Election/Payment)](/content/blog/addressing-employee-health-plan-exception-requests-part-x/index.html)
- February 1, 2023 [Health Plan Exception Requests: Part IX (Override TPA Denials)](/content/blog/addressing-employee-health-plan-exception-requests-part-ix/index.html)
- January 25, 2023 [Health Benefits by Class](/content/blog/designing-health-plans-with-different-strategies/index.html)
- January 5, 2023 [2023 Newfront EB Compliance Guides](/content/blog/2023-newfront-eb-compliance-guides/index.html)
- November 15, 2022 [Health Plan Exception Requests: Part VIII (Post-OE Election Change Requests)](/content/blog/addressing-employee-health-plan-exception-requests-part-viii/index.html)
- 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)
- 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)
- 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)
- 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)
- 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)

**Fringe Benefits**

- April 30, 2025 [Commuter Benefits Overview: Part II](/content/blog/commuter-benefits-overview-part-ii/index.html)
- April 23, 2025 [Commuter Benefits Overview: Part I](/content/blog/commuter-benefits-overview-part-i/index.html)
- 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-79-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**

- October 2, 2024 [The HIPAA Authorization Requirements](/content/blog/the-hipaa-authorization-requirements/index.html)
- May 23, 2024 [HIPAA Reproductive Health Rules](/content/blog/new-hipaa-reproductive-health-rules/index.html)
- 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**

- May 13, 2025 [HSA and ICHRA Changes Proposed in Tax Bill](/content/blog/hsa-and-ichra-changes-proposed-in-tax-bill/index.html)
- June 19, 2024 [Ten Spousal Incentive HRA (SIHRA) Compliance Considerations](/content/blog/ten-spousal-incentive-hra-compliance-considerations/index.html)
- 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](/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**

- May 13, 2025 [HSA and ICHRA Changes Proposed in Tax Bill](/content/blog/hsa-and-ichra-changes-proposed-in-tax-bill/index.html)
- May 8, 2025 [The 2026 HSA Contribution Limits](/content/blog/the-2026-hsa-contribution-limits/index.html)
- February 26, 2025 [The HSA Distribution Rules: Part II](/content/blog/the-hsa-distribution-rules-part-ii/index.html)
- February 20, 2025 [The HSA Distribution Rules: Part I](/content/blog/the-hsa-distribution-rules-part-1/index.html)
- February 13, 2025 [The HSA Contribution Rules: Part II](/content/blog/the-hsa-contribution-rules-part-ii/index.html)
- February 5, 2025 [The HSA Contribution Rules: Part I](/content/blog/the-hsa-contribution-rules-part-1/index.html)
- January 30, 2025 [The HSA Eligibility Requirements: Part II](/content/blog/the-hsa-eligibility-requirements-part-2/index.html)
- January 23, 2025 [The HSA Eligibility Requirements: Part I](/content/blog/the-hsa-eligibility-requirements-part-1/index.html)
- November 11, 2024 [HDHP Preventive Care Expanded to More Contraceptives](/content/blog/hdhp-preventive-care-expanded-to-more-contraceptives/index.html)
- January 31, 2024 [Correcting Mistaken HSA Distributions](/content/blog/correcting-mistaken-hsa-distributions/index.html)
- January 24, 2024 [Correcting Missed HSA Contributions](/content/blog/correcting-missed-hsa-contributions/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](/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**

- June 5, 2024 [Dependent Care FSA for Employees on Leave](/content/blog/dependent-care-fsa-for-employees-on-leave/index.html)
- May 8, 2024 [Health FSA for Employees on Leave](/content/blog/health-fsa-for-employees-on-leave/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)
- 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**

- March 27, 2025 [The Medicare CMS GHP Demand Letter](/content/blog/the-medicare-cms-ghp-demand-letter/index.html)
- June 12, 2024 [IRA Changes Affect Notice of Creditable Coverage Considerations](/content/blog/ira-changes-affect-notice-of-creditable-coverage-considerations/index.html)
- March 21, 2023 [The Medicare Form CMS-L564 for Employers](/content/blog/the-medicare-form-cms-l564-for-employers/index.html)
- 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**

- October 22, 2024 [2025 Health FSA Limit Increases to $3,300](/content/blog/2025-health-fsa-limit-increases-to-3300/index.html)
- May 8, 2024 [Health FSA for Employees on Leave](/content/blog/health-fsa-for-employees-on-leave/index.html)
- February 16, 2024 [Health FSA Claim Substantiation](/content/blog/health-fsa-claim-substantiation/index.html)
- February 5, 2024 [Correcting Improper Health FSA Payments](/content/blog/correcting-improper-health-fsa-payments/index.html)
- May 10, 2023 [COBRA for Health FSAs](/content/blog/cobra-for-the-health-fsa/index.html)
- 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)
- March 10, 2017 [What Happens to an Employee’s Health FSA Upon Termination from Employment](/content/blog/health-fsa-reimbursements-termination-employment-2/index.html)

**Section 125 - Dependent Care FSAs**

- June 5, 2024 [Dependent Care FSA for Employees on Leave](/content/blog/dependent-care-fsa-for-employees-on-leave/index.html)
- September 21, 2023 [Dependent Care FSA Limit Challenges](/content/blog/dependent-care-fsa-limit-challenges/index.html)
- June 6, 2023 [Dependent Care FSA Debit Card Substantiation](/content/blog/dependent-care-fsa-debit-card-substantiation/index.html)
- February 15, 2023 [Dependent Care FSA Issues for Married Couples](/content/blog/dependent-care-fsa-issues-for-married-couples/index.html)
- January 17, 2023 [Dependent Care FSA Election Changes](/content/blog/dependent-care-fsa-election-changes/index.html)
- December 1, 2022 [The Dependent Care FSA 55% Average Benefits Test](/content/blog/the-dependent-care-fsa-average-benefits-test/index.html)
- 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-in-curred/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**

- May 1, 2024 [When Mid-Year Election Changes are Effective](/content/blog/when-mid-year-election-changes-are-effective/index.html)
- May 17, 2023 [The Section 125 Tag-Along Rule](/content/blog/the-section-125-tag-along-rule/index.html)
- November 15, 2022 [How to Address Post-Open Enrollment Employee Election Change Requests](/content/blog/addressing-employee-health-plan-exception-requests-part-viii/index.html)
- 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**

- April 2, 2025 [SF HCSO Employer Annual Report Due May 2](/content/blog/sf-hcso-employer-annual-report-due-may-2/index.html)
- November 20, 2024 [California SDI Benefits Increase in 2025](/content/blog/california-sdi-benefits-increase-in-2025/index.html)
- October 1, 2024 [California Governor Signs New IVF Insurance Mandate](/content/blog/california-governor-signs-new-ivf-insurance-mandate/index.html)
- September 18, 2024 [The 2025 San Francisco HCSO Expenditure Rates](/content/blog/the-2025-san-francisco-hcso-expenditure-rates/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)
- 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)
- November 16, 2017 [The SF HCSO Employee Voluntary Waiver Form](/content/blog/new-sf-hcso-waiver-form-updated-november-1-2/index.html)

**YTD Recent Office Hours Webinars**

- April 10, 2025 [Newfront Office Hours Webinar: ERISA for Employers](/content/events/erisa-for-employers-an-overview-of-ebs-overarching-legal-framework/index.html)
- January 16, 2025 [Newfront Office Hours Webinar: Employee Benefits Year in Review](/content/events/employee-benefits-year-in-review/index.html)

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**Disclaimer:** The intent of this analysis is to provide the recipient with general information regarding the status of, and/or potential concerns related to, the recipient’s current employee benefits issues. This analysis does not necessarily fully address the recipient’s specific issue, and it should not be construed as, nor is it intended to provide, legal advice. Furthermore, this message does not establish an attorney-client relationship. Questions regarding specific issues should be addressed to the person(s) who provide legal advice to the recipient regarding employee benefits issues (e.g., the recipient’s general counsel or an attorney hired by the recipient who specializes in employee benefits law).

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.