Severance Benefits May be Subject to ERISA

Question:  When are an employer’s severance benefits subject to ERISA? Short Answer: Severance benefits that are part of an ongoing administrative program with clear eligibility standards or benefit provisions are subject to ERISA.   General Rule ERISA §3(1) includes severance plans as a welfare plan subject to ERISA because they provide benefits in the event […]

COBRA 12-Month Determination Period

Question:  How do the 12-month COBRA determination period requirements apply where the plan year or premium changes mid-year? Short Answer: With some limited exceptions, the general rule is that the plan’s COBRA premium must remain consistent for a 12-month determination period. General Rule: 12-Month Determination Period The plan generally must keep a stable COBRA premium […]

Exchange-Related Permitted Election Change Events

Question:  When does an employee’s eligibility for Exchange coverage create a Section 125 permitted election change event to change an employer’s health plan election? Short Answer: In two limited circumstances (both of which are unrelated to eligibility for subsidies on the Exchange), employees may experience a Section 125 permitted election change event to revoke their […]

HSA Catch-Up Contributions

Question:  How do the HSA catch-up contribution rules work, and particularly how do they apply for married individuals? Short Answer: If both spouses are HSA eligible and at least age 55, each spouse may make a $1,000 catch-up contribution to their own HSA. Catch-Up Contributions: General Rule Individuals who are HSA eligible and age 55+ […]

FAST List by Category, Q4

Welcome to Compliance Friday Answers to the Service Team (FAST)!  Each Friday we publish our response to a question that the ABD Compliance Team received from a client or member of the EB Service Team.  These represent the most frequently asked (or interesting) questions we see. We post all of our FAST responses on the […]

2019 Occupational Health and Safety Bulletin

Our Occupational Health and Safety team rounded up the year’s top stories in workers’ compensation, OSHA updates, and health and wellness. Check out the downloadable 2019 Year-End Review in which we discuss the following topics: Workers’ Compensation Trends and Updates – We dig into reports from the Bureau of Labor Statistics and the CA Dept. […]