Comply on the Fly

Section 125 Plan Document

Dive into the essentials of Section 125 plans, also known as cafeteria plans, and why having a written plan document isn’t just a formality—it’s a must. COTF’s Karen B breaks down the key components employers need to include, from benefit options and participation guidelines to mid-year qualifying events. Understand the critical need to have the plan document in place before the new plan year begins, ensuring it stays IRS-compliant to safeguard those valuable tax advantages for both employers and employees. Whether you’re offering health premiums, flexible spending accounts, or dependent care programs, this episode equips you with everything you need to keep your Section 125 plan running smoothly.
 
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
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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.

Open Enrollment Notices

In this episode of "Comply on the Fly," get up to speed on crucial open enrollment reminders as the season approaches for many organizations with calendar year plans. Dive into the must-include federal notices, such as the Summary of Benefits and Coverage (SBC) and HIPAA notices, that are essential for your enrollment materials. You'll also gain practical tips on how to effectively distribute these notices, whether electronically or by mail, to ensure full compliance. Tune in to keep your open enrollment process smooth, timely, and fully compliant.
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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.

COTF: ERISA 5500 Refresher

If you are a private sector employer, ERISA SPDs and the required 5500s are an important part of remaining compliant with your federal obligations and avoiding unnecessary fees. This refresher episode of Comply on the Fly covers the basics of ERISA 5500 compliance.

COBRA Basics

Dive into the essentials of COBRA on this episode of "Comply on the Fly." Whether you're a COBRA expert, deal with it occasionally, or are just curious, this episode covers everything you need to know about COBRA basics. From identifying qualifying events to understanding when COBRA should be offered, don’t miss out on this invaluable knowledge that will empower you to navigate COBRA like a pro. Tune in now for an informative and engaging episode that could make all the difference in your compliance journey!
Tune to M3 and Karen B 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. 

2025 HSA and HDHP Information

The IRS issued the limits for 2025 on HSAs and the associated HDHPs. Understand the new contribution limits and compliance requirements that will impact your healthcare planning. This latest episode of COTF breaks down the key changes, providing essential insights for employers and employees to maximize their benefits and ensure compliance with the latest regulations.

S3-Ep14: 2024 PCORI Fees

2024 PCORI fees. What are they and how do I pay them? 
It's the perfect time to discuss how and where to pay the PCORI Fees, which are due annually on July 31st. If you sponsor a self-funded health plan or an HRA integrated with a fully insured plan, tune in to this episode of Comply on the Fly to learn about your IRS payment obligations.
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
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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.

S3-Ep13: Association Health Plan Update

What do I need to know about the guidance the Department of Labor recently issued around association health plans? 
In April 2024, the Department of Labor issued guidance which return association health plan rules to their pre-2018 three-criteria test. This episode of Comply on the Fly revisits those three criteria for groups forming as one employer to offer an association health plan.
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
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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.

S3-Ep12: COBRA & Medicare Refresher

I have an employee spouse that will be going on Medicare soon. Should I offer COBRA? 
This refresher episode of Comply on the Fly reminds employers of the interaction between Medicare entitlement and COBRA, which can be particularly complicated with Medicare’s Secondary Payer Rules.
 
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
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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.

S3-Ep11: 105(h) Nondiscrimination Testing for Self-Funded Plans

What is Section 105(h) nondiscrimination testing and who does it apply to?
The 105(h) nondiscrimination requirements apply to self-funded health plans. Employers who self-fund their dental or medical offerings, including HRAs and FSAs, should conduct annual two-part eligibility and benefit testing. Tune into to this episode of Comply on the Fly to learn more. 
 
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
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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.

S3-Ep10: ACA Applicable Large Employer Status

What are the shared responsibility requirements under the Affordable Care Act for new employers and for employers whose businesses are part of a controlled group?
The ACA advises employers to utilize the look-back measurement method for tracking full-time and full-time equivalent (FTE) employees. However, what what if the employer didn't exist in the previous calendar year? How should businesses, even those with fewer than 50 full-time/FTE employees, handle the ACA's applicable large employer (ALE) requirements when they're part of a larger group of businesses? Proactively addressing these issues now can save time and prevent problems later. Tune in to this episode of Comply on the Fly as Karen explores IRS guidelines around these scenarios.
Turn to M3 and Karen B. (Breitnauer) for quick and timely answers to the most common employee benefits compliance questions. 
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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.