In today's multi-generational workforce, health and wellness benefits are weighted equally with salary expectations. This is why it's important for small and large businesses alike to embrace health and wellness benefits to recruit top talent as well as retain valued employees. While offering these benefits has been shown to improve employee engagement and productivity, it comes with some challenges. This webinar reviews common questions human resources professionals confront when offering health and welfare benefits to employees. Facilitated by ERISA attorney Larry Grudzien, this webinar covers the following: - Questions Surrounding Tax - Reporting Disclosures - ERISA, COBRA & FMLA - Workers Compensation - Affordable Care Act (ACA) Benefits are a critical piece of an employee compensation package, with health care benefits reigning most important. Whether you're already offering these benefits or considering adding them to your benefits offerings, view our webinar to learn more and remain competitive in the talent marketplace.

1. Larry Grudzien Attorney at Law
How to Tackle
Common Health and
Welfare Questions
Webinar
Larry Grudzien Attorney at Law

2. 1. TAX
2. ERISA
3. HRAs
4. Cafeteria Plans
5. Reporting & Disclosure
6. ACA
Areas of Questions

3. TAX ISSUES

4. • For waiving medical coverage, an employer provides its
employee a cash payment of $300. Is the payment taxable?
• Would an employee be taxed on the $300
if he or she elected health coverage?
• Would the employer payment be
taxable if contributed to a
health FSA or to a HSA?
Tax Issues

5. • Would giving an employee $100 for satisfying
a wellness goal be taxable?
• Would distributing fitness watches under
a wellness program be a taxable event?
• Would employer contributions to an HSA or
health FSA under a wellness program be taxable?
Tax Issues

6. • Can an employer pay for a new employee’s
COBRA premiums tax free?
• Can an employer include tax free medical coverage
as part of a severance package?
• Are governments, churches and not-for-profits
not subject to various nondiscrimination tests
in the Internal Revenue Code?
Tax Issues

7. ERISA ISSUES

8. • Do not-for-profit employers have
to comply with ERISA?
• Which employers do not have
to comply with ERISA?
• Can employers not subject to
ERISA pick and choose
what sections to comply?
ERISA Issues

9. • What is a plan sponsor? Why is that term important?
• Who is the plan administrator? What are its duties?
• What is a plan number?
• Who is a Plan fiduciary? Why is the term important?
ERISA Issues

10. What benefits are subject to ERISA?
ERISA Issues
Medical Dental Vision
Short-term
Disability
Health FSA
Health Savings
Account
HRA
Dependent
Care
Wellness
Benefit
EAP
Voluntary
Benefits
Dependent
Care
Educational
Assistance
Legal
Assistance
Adoption
Assistance
Paid Time Off
Benefits
Severance
Benefits
Transportation
Plans

11. • What does it mean when a
benefit under ERISA is funded?
• Can an employer put the name
of a plan on a checking account?
• What happens if the employer
does that?
• Does any reporting or disclosure
change?
ERISA Issues

12. • When does an employer have to
file a form 5500?
• What has to be filed?
• What is the penalty for not
filing a Form 5500?
• Are there any programs available to
reduce the penalty?
ERISA Issues

13. • What is a MEWA?
• When does it apply to employers?
• When is one created?
ERISA Issues

14. • What is a voluntary benefit?
• Why is this exemption so important?
• What actions by an employer will make
the employer lose the exemption?
ERISA Issues

15. HRA ISSUES

16. • Is an employer allowed to limit the type of benefits
it reimburses under its HRA?
• Can an employee participate in an HRA if he or
she is covered under another employer’s group
health plan?
• How does the PCORI and Employer Mandate
reporting apply to HRAs?
• Is there separate reporting?
HRA Issues

17. • Can an employer limit the amount it reimburses
to participants on a monthly basis?
• What is the penalty if an employer reimburses
individual premiums under an HRA?
• Can an employer reimburse Medicare premiums?
HRA Issues

18. • How is the premium for HRA coverage determined under
COBRA?
• Does an employer have to allow an employee to opt-out
of the HRA coverage?
• How does SBC requirements apply to HRAs?
• Can an employer prohibit an employee to separately elect HRA
coverage in COBRA?
HRA Issues

19. CAFETERIA PLAN ISSUES

20. • What is the impact on the Health FSA if the employer allows an
employee to participate in the Health FSA and he or she is not
eligible to participate in the employer’s group medical plan?
• Can a cafeteria plan contain different eligibility requirements
for different employee groups?
• What is the impact if an employer
allows employees to pre-tax
voluntary benefit premiums?
Cafeteria Plan Issues

21. • Can an employee be allowed to drop coverage during
the year if he or she deems it unaffordable?
• Is an employer required to provide an SPD to participants
in a Health FSA?
• Is a Health FSA subject to HIPAA Privacy requirements?
Cafeteria Plan Issues

22. REPORTING AND
DISCLOSURE ISSUES

23. • Under ERISA, who is responsible for completing the
reporting and disclosure requirements?
• Do participants have to be
given a paper copy of any
notice or disclosures?
• What evidence should the
employer keep as proof that
the notices were provided?
Reporting and Disclosures Issues

24. • What notices and disclosures have to
be provided at initial enrollment?
• What notices or disclosures have to be provided annually?
• What notices can be included in an SPD?
Reporting and Disclosures Issues

25. AFFORDABLE CARE ACT
ISSUES

26. • Can a small employer requiring an
employee to work 40 hours per week be
eligible for medical coverage?
• If an employee transfers from full-time
to part-time, when can the employer
drop coverage?
• Does an employer have to provide an
Annual Enrollment each year, even for
those employees who waived coverage?
Affordable Care Act Issues

27. • To which employees does the 90-day
waiting period apply?
• When does a 60-day advance notice
have to be provided to participants?
• To what employees does a
Form 1095-C have to be provided?
Affordable Care Act Issues

28. QUESTIONS???

29. Larry Grudzien
Attorney at Law
708.717.9638
larry@larrygrudzien.com
www.larrygrudzien.com
Call Larry