Comply on the Fly

PCORI Fees

On this episode of Comply on the Fly, host Karen B breaks down the 2025 PCORI (Patient Centered Outcomes Research Institute) fees—what they are, who owes them, and how to pay. While fully insured employers may be off the hook, those with HRAs and other self-funded plans should take note.
 
Karen explains how the fees apply based on plan type and coverage year and details the updated per-covered-life amounts for plans ending in 2024. She also outlines the acceptable methods for calculating covered lives and walks through the process of filing the IRS Form 720, including important dates and notices.
 
If you are sponsoring a self-insured or HRA-integrated plan, this episode offers a practical and timely guide to filing your PCORI correctly.
_______________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

2026 HSA Limits

On this episode of Comply on the Fly, host Karen B. highlights the key numbers from IRS Revenue Procedure 2025-19 around the 2026 HSA and HDHP limits. She details the updated minimum deductible and maximum out-of-pocket (MOOP) thresholds for single and family coverage, along with the new HSA contribution limits. 
If you're responsible for plan design or HSA administration, stay compliant by tuning into this quick update on the 2026 thresholds.
_______________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

Self-Funded Plan Considerations

On this episode of Comply on the Fly, host Karen B covers the core compliance considerations for employers moving from a fully insured to a self-funded health plan. While self-funding can offer greater cost control, it also brings added compliance responsibilities.
Karen walks through high-level obligations under ERISA, HIPAA, and the ACA—such as the need for updated plan documentation, direct handling of PHI, and obligations like PCORI fee payments and 1095-C reporting. She also touches on new transparency requirements, including prescription drug data reporting and gag clause attestations.
If you're exploring or implementing self-funding, this episode offers a helpful compliance overview to keep you on track.
_______________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

Employer HSA Contributions

On this episode of Comply on the Fly, host Karen B unpacks the ins and outs of employer contributions to Health Savings Accounts (HSAs)—a benefit that can offer significant value to both employees and organizations. She breaks down what makes an employee eligible to receive HSA contributions, what employers are (and aren’t) responsible for verifying, and how timing and contribution limits can affect both compliance and employee tax liability.
Whether you're already offering HSA contributions or just exploring the option, this quick episode is packed with practical tips and compliance clarity.
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
_________________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

Medicare Financial Incentives

In this episode of Comply on the Fly, host Karen B tackles a common employer question: Can we pay for an employee’s Medicare or Medicare supplement premiums? The short answer? No.
Doing so would violate Medicare Secondary Payer (MSP) rules, which prevent employers from incentivizing employees to switch from their group health plan to Medicare. Understand the key MSP restrictions, the rare exceptions, and what employers can do.
If you're an employer navigating Medicare eligibility in the workplace, this episode delivers the critical do’s and don’ts, saving you from costly compliance missteps.
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
_____________________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

ACA Penalty Calculations

In this episode of Comply on the Fly, Karen dives into the timely topic of ACA affordability and why employers should prioritize analyzing their coverage offers early. With 2024 reporting season upon us, Karen breaks down how to calculate affordability using federal poverty levels or wages, offering real-world examples to guide decisions. Learn how to ensure compliance and avoid unnecessary expenses while making informed decisions that support your employees’ well-being and your bottom line.
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
_____________________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

5500 Filings

Keeping your business compliant with ERISA requirements isn’t just about checking a box—it’s about safeguarding your employees and your organization from unnecessary risks. In this episode of Comply on the Fly, we dive into a critical topic every employer needs to know: Form 5500 filing for health and welfare benefit plans under ERISA. If your plans have over 100 participants, this requirement is non-negotiable. Tune in as we break down what it means, what’s required, and how to stay ahead of compliance deadlines.
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
_____________________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

ACA Reporting Changes

Two recently signed bills are bringing much-needed relief for employers navigating ACA reporting. In this episode of Comply on the Fly, Karen B breaks down the latest updates that simplify compliance and reduce administrative headaches. Learn how the new laws provide more flexibility in distributing 1095-B and 1095-C forms and extend deadlines for responding to penalty letters. These changes could save you time, help you avoid penalties, and make staying compliant easier than ever. Tune in to discover how these updates can streamline your ACA reporting process!
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
_____________________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.

2024 Wrap and 2025 Reminders

As 2024 winds down, this episode of Comply on the Fly helps you gear up for 2025. Host Karen recaps the year's key compliance highlights and previews what lies ahead, including potential last-minute regulatory shifts with a new administration taking office. Explore critical topics like mental health parity requirements, important deadlines for self-funded health plans, and legislative updates on ACA 1095 forms. Stay informed and prepared for the compliance challenges of the new year!  
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions.  
_____________________________________________________________________ 
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy. 

Post Open Enrollment Considerations

Open enrollment may be wrapping up, but the questions are coming in. In this episode of Comply on the Fly, Karen B breaks down essential post-enrollment tips, including aligning administrative periods, navigating Section 125 rules, and handling pre-tax election changes. Tune in for practical advice to help you avoid compliance pitfalls and keep your benefits administration running smoothly.
 
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
_____________________________________________________________________
Please note: This podcast and the contents herein do not constitute legal advice. Seek the advice of counsel for any benefit compliance related implementation guidance or strategy.