ECFC Flex Reporter
The ECFC FLEX Reporter provides in-depth coverage of developments affecting cafeteria plans and cafeteria plan service providers. Articles in the ECFC FLEX Reporter are authored by nationally recognized attorneys and consultants who form the Technical Advisory Committee, and edited by ECFC Legislative and Lobbying Committee and TAC Chair, John R. Hickman, a partner in the Employee Benefits Practice Group of Alston & Bird, LLP.
Each quarterly edition of the ECFC FLEX Reporter contains:
- New Developments: A comprehensive discussion of breaking legislative, regulatory, and case law developments impacting cafeteria plans.
- In-Depth Analysis: As the title suggests, this section contains an in-depth discussion of an issue impacting cafeteria plan design and administration.
- Street Lore: The authors "put their ears to the ground" and provide an update on issues that impact cafeteria plans and cafeteria plan service providers — What is the latest informal IRS advice? Which plans are being audited and for what? What penalties are being assessed? What state law tax and regulatory requirements apply to cafeteria plans?
-
Volume 17 Number 1 – March 2013
HTML Version | PDF Version- Impact of Recent Agency Sub-Regulatory Guidance on HRAs and Private Exchange Arrangements
- New Rules Proposed for Wellness Programs
- Comparison of the Patient-Centered Outcome Research Fee and the Transitional Reinsurance Fee Rules
- I: IRS Issues Game-Changing Regulations Interpreting Health Care Reform’s Pay or Play Requirement
- II: IRS Issues Game-Changing Regulations Interpreting Health Care Reform’s Pay or Play Requirement
- New HIPAA Omnibus Rule: Issues for Employer Plan Sponsors and Group Health Plans
-
Volume 16 Number 4 – December 2012
HTML Version | PDF Version- Flexible Benefits and the “Fiscal Cliff”
- 2012: The Year In Review (and Then Some)
- Temporary Reinsurance Fee Proposed Regulations - Is it Finally Safe for Account Based Plans?
- New Guidance Regarding Employer Shared Responsibility Rules
- You Better Watch Out, You Better Not Cry…Health Coverage Reporting Requirements Are Coming to Town
-
Volume 16 Number 3 – September 2012
HTML Version | PDF Version- QUELLE SURPRISE!!! –Everyone Hates the Use It or Lose It Rule
- PCOR / CER Fees – What is the Impact for HRAs?
- Living with the $2,500 Health FSA Limit for 2013 and Beyond
- Agency Speakers Do Not Disappoint…
- Administrative Issues Surrounding DOMA and Flexible Compensation and Welfare Plans
-
Volume 16 Number 2 – June 2012
HTML Version | PDF Version- The Supreme Court Decision on the Affordable Care Act—The Immediate Implications for Group Health P
- $2,500 Cap on Salary Reduction Contributions to Health FSAs Prompts Re-examination of the “Use-or-Lo
- IRS Notice 2012-40 Provides Clarification With Regard to Health Care Reform’s $2,500 Cap for Health
- HHS and IRS Guidance Regarding Actuarial Value Determinations–Good News for HSAs and HRAs
- Funding the States’ Transitional Reinsurance Program: Implications for HRAs and TPAs
- Toothpaste and Affordable Coverage: A Recap of Agency Comments at the March 2012 Annual Conference
-
Volume 16 Number 1 – March 2012
HTML Version | PDF Version- Legislative Outlook in 2012 for Flexible Benefits: Becoming a Washington Insider
- Exploring Health Care Reform’s $2500 Cap for Health FSA Salary Reductions
- Women’s Health Benefits Expanded for Non-Grandfathered Plans
- New Guidance on Distribution of Medical Loss Ratio (MLR) Rebates Creates Issues for Group Health Pla
- When Is a Summary More than a Summary:
-
Volume 15 Number 4 – December 2011
HTML Version | PDF Version- Moving to End the Use It or Lose It Rule
- Health Reimbursement Arrangements under PPACA: An Excepted Benefits Category
- Supreme Court Agrees to Hear Health Care Reform Issues
- 2011: Yet Another Busy Year for Health Plans and Other Welfare Plan Benefits
- 2011 State Law Developments – Is Your State on Santa’s List?
-
Volume 15 Number 3 – September 2011
HTML Version | PDF Version- More Than Just A Website
- Interim Final Rules Relating to Claims and External Review
- IRS Addresses Eligible Medical Care Expenses at August Administrators’ Symposium
- When Is a Summary More than a Summary:
- Health Reform Update: New Fees for Group Health Plans Loom on the Horizon
- ECFC Files Comment Letter Seeking Exemption for FSAs and HRAs From New CER Fee Requirement.
-
Volume 15 Number 2 – June 2011
HTML Version | PDF Version- The Impact of Federal Budget Problems On Flexible Compensation Programs
- Department of Labor Extends Enforcement Grace Period for Certain Internal Claims and Appeals Requirements
- Wellness Plan Update – Legal Issues at a Glance
- Interim Guidance Issued on Group Health Insurance Reporting on W-2s
- Just When You Thought it Was Safe to Go Back Into the Water… More DOL Frequently Asked Questions on PPACA
- ECFC Submits DOL Comments on Electronic Disclosure
-
Volume 15 Number 1 – March 2011
HTML Version | PDF Version- Constitutional Challenges to Health Reform Law: Can Congress Make Me Buy Health Insurance?
- Pay or Play? How Health Care Reform Changes the Game for Employers
- What Happens When State Income Tax Treatment of Adult Child Coverage Differs From The Federal Law?
- A Critical Time for Health Reimbursement Arrangements (“HRAs”): Update on the Impact of Health Care Reform on HRAs
- Red Flags Rule – Revisited
- Update on the Early Retirement Reinsurance Program
- Agencies Issue Affordable Care Act FAQs Part V.
- PPACA Notice Reference Chart
-
Volume 14 Number 4 – December 2010
HTML Version | PDF Version- What the New Congress Has in Store for HSAs, HRAs and FSAs
- 2010: A Walk To Remember
- The (Old) New Nondiscrimination Rules For Fully Insured Health Plans
- Agency FAQs Provide Additional Guidance on Health Care Reform Topics
-
Volume 14 Number 3 – September 2010
HTML Version | PDF Version- Words of Wisdom from Treasury and IRS
- New OTC Rules: A Prescription for Consumer Confusion
- Health Reimbursement Arrangements (HRAs) Under Health Care Reform
- PPACA Implementation Chart
- Guidance on Annual Dollar Limit Waivers Released By HHS
- HHS Issues Proposed Rule Implementing HITECH Privacy Rule Amendments
- HHS Proposed HITECH Rule: More Changes for Business Associates
-
Volume 14 Number 2 – June 2010
HTML Version | PDF Version- Affordable Care Act Insurance Reforms – Is Your Health Plan Exempt?
- New Administration Requirements for Substantiating OTC Expenses
- Affordable Care Act Allows for Not So SIMPLE Cafeteria Plans
- How Health Care Reform Limits the Ability to Purchase Individual Health Coverage With Cafeteria Plan Dollars
- FSAs, HRAs and HSAs After Health Care Reform
- Summary of Interim Final Rules on Grandfather Provisions under PPACA
- Section 111 Reporting for HRAs Has Arrived. Are you Ready?
- What’s Up With COBRA Subsidy This Month?
- TRICARE Final Regulation Provides a Few Helpful Surprises for Employers
- Electronic Filing of Form 5500 – Update
-
Volume 14 Number 1 – March 2010
HTML Version | PDF Version- COBRA Subsidy Extended Once, Twice, Thrice? Model Notices and Q&A
- President Signs Bill That Modifies COBRA Subsidy Rules: Immediate Action Required!
- Plan Asset/Trust Requirements for Flexible Spending Accounts in Light of the Final Plan Asset Regulations
- DOL Releases Model Employer CHIP Notice to Inform Employees of Potential Opportunities for Premium Assistance
- Action Required - New Medicare Secondary Reporting Requirements for Health Reimbursement Arrangements for 2010
- Interim Final Regulations under the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act
- The Impact of the Interim Final Rules Issued Under The Mental Health Parity and Addiction Equity Act – EAPs, HRAs, FSAs and Retiree Medical Plans
- Business Associate Agreements Under HITECH
- HITECH Act Enforcement
-
Volume 13 Number 4 – December 2009
HTML Version | PDF Version- Watching Sausage Being Made: The Current Status of Health Care Reform Legislation
- Senate Moves Health Care Reform One Step Closer
- HHS GINA Proposed Regulations Impact HIPAA Covered Entities
- The GINA Interim Final Regulations Mean Changes for Employer-Sponsored Wellness and Disease Management Programs
- 2009 Health & Welfare (H&W) Benefits Roundup
- New Excise Tax Reporting in Effect January 1, 2010 for Violations of COBRA, HIPAA Portability, Other Group Health Plan Mandates and Final Regulations for HSA Comparable Employer Contributions
-
Volume 13 Number 3 – September 2009
HTML Version | PDF Version- Managing Employee Health During an Economic Crisis: Part 2 - What employers can do to control costs - An Executive Briefing
- Something to Shout About: An Overview of Health Care Reform Legislation
- IRS Sheds Light on Eligible Dependent Care and Medical Expenses
- Red Flags Rule: Application to Health Flexible Spending Accounts, Health Reimbursement Arrangements, Dependent Care Assistant Programs and Transportation Plans
- Recent Retirement Savings Initiatives Introduced by the Obama Administration
- Don’t Panic - What Employers Sponsoring Qualified Retirement Plans Need to Do by the End of 2009 (or by April 30, 2010)
- Final Regulations on HITECH Breach Notification for HIPAA Protected Health Information
- FTC’S Health Breach Notification Rule: The Impact on HIPAA-Covered Entities and Business Associates
-
Volume 13 Number 2 – June 2009
HTML Version | PDF Version- CMS Provides More Guidance on Medicare Secondary Payer Reporting
- Cafeteria Plans and Account-Based Health Benefits in Bankruptcy
- American Recovery & Reinvestment Act of 2009: COBRA Subsidy Update
- Managing Employee Health During an Economic Crisis - Increased Stress Impacts Health Costs - An Executive Briefing
- Domestic Partner Health Coverage-Plan Administration and Non-Tax Compliance Issues
- HIPAA Security Requirements: Déjà vu Again
- Electronic Filing of Form 5500
- Collaborative Industry Wide Effort to Preserve Working Americans’ Access to Account-Based Health Care Plans
- Health Care Reform: Let the Games Begin
-
Volume 13 Number 1 – March 2009
HTML Version | PDF Version- Flex Plans in Troubled Times Part One
- Genetic Information Nondiscrimination Act: The Practical Implications for Employers
- Worker, Retiree, and Employer Recovery Act of 2008: Required Minimum Distribution Relief, PPA Technical Corrections and More
- New Year Resolutions—Too Late to Make Them?
- Implementing the New COBRA Provisions in American Recovery and Reinvestment Act
- Stimulus Law Includes Major Changes to HIPAA Privacy and Security Rules
-
Volume 12 Number 4 – December 2008
HTML Version | PDF Version- What Lies Ahead in Washington: Thoughts on Upcoming Legislative Initiatives by the New Obama Administration And the 111th Congress
- 2009 Health Benefits Outlook: Let’s Not Throw the Health Care Baby Out With The Bathwater
- 2008 Health Benefits Year in Review
- New Laws Impact Covered Students, Dependent Definition, and Disability Definition Under ADA
- The Ninth Circuit Upholds the San Francisco - “Pay or Play” Health Care Ordinance: What’s Next for Employers?
- Congress Adds Mental Health Parity to Bailout Bill
- Recent Developments Impacting Qualified Transportation Benefits
- Massachusetts Health Care Reform: A Work in Progress
-
Volume 12 Number 3 – September 2008
HTML Version | PDF Version- IIAS: Boon or Bust?
- Inventory Information Approval System or IIAS: Looking back…
- A Busy IRS Issues Lots of Guidance on Health Savings Accounts – Including the Long-Awaited “Grab-Bag” Guidance
- HSA Grab Bag Addresses Difficult Issues: Return of Mistaken Employer Contributions and Impact of Onsite Clinic on HSA Eligibility
- Treasury Official Provides Insight on Recent Guidance
- Domestic Partner Health Coverage - Federal and State Tax Issues
- Conflict of Interest in Claims Decisions – Measuring the Impact of MetLife v. Glenn
- Summary of State Fair Play/Health Care Reform Acts
-
Volume 12 Number 2 – June 2008
HTML Version | PDF Version- Legislative Storm Clouds in the House of Representatives Threaten HSAs
- HEART Act Provides Additional Assistance for Military But Raises Compliance Concerns for Plan Administrators
- TRICARE Proposed Regulation Confirms Prohibited Incentives
- It’s a Long and Winding Road: IRS Regulations – From Proposed to Final
- Taking A New Look at Confidentiality of Genetic Information
- Health Savings Accounts: Non-Tax Compliance Issues For Banks and Financial Institutions
-
Volume 12 Number 1 – March 2008
HTML Version | PDF Version- Group vs. Individual Health Coverage: The Trial of the Century
- The President’s and Presidential Candidates’ Proposals on Health Care Reform
- Sick of Rising Medical Costs Employers turn to On-Site Health Care Facilities
- Employer-Run Clinics and Federal Benefits Compliance Issues
- Roundup of Recent Developments – More rights for families of Service Members, more work for employers with Medicare-Eligible employees, and No Rest for the WFTRA-Weary
- The Intersection of San Francisco’s Health Care Security Ordinance and ERISA Preemption
- New Reporting Rules Regarding Service Provider Compensation - What are the Implications for Welfare Plans?
- Overview of DOL’s Proposed Compensation and Fee Disclosure Regulations
-
Volume 11 Number 4 – December 2007
HTML Version- A Holiday Medley
- 2007 Welfare Benefit Plan Year in Review
- The Eleventh Hour for Eectronic Payment Cards Has Arrived: It’s Time to Comply with Delayed IRS Guidance
- All I Wanted for Christmas was a Cafeteria Plan – More States Enact Cafeteria Plan Mandates
- Proposed IRS Regulations Provide Clarity For Automatic Enrollment Programs
-
Volume 11 Number 3 – September 2007
HTML Version- IRS Opens the Door for Comments on Proposed Cafeteria Plan Issues
- General Rules (the dash-1 regulations)
- Making and Revoking Elections to a Cafeteria Plan (the dash-2 regulations)
- More Flexibility for Flexible Spending Arrangements (the dash-5 regulations)
- Further Guidance Needed With Regard to Cafeteria Plan Substantiation Rules (the dash-6 regulations)
- The 2007 Proposed Cafeteria Plan Nondiscrimination Regulations: What Needs Fixing? (the dash-7 regulations)
-
Volume 11 Number 2 – June 2007
HTML Version- Massachusetts’ Cafeteria Plan Mandate
- Recent IRS Guidance Affects Health Benefit Card Administration for FSAs and HRAs
- In the Kitchen with Harry – What’s Cooking at the Chief Counsel’s Office
- U.S. Department of Labor Official Provides Guidance on ERISA Coverage and Prohibited Transaction Issues for Health Savings Accounts
- Employer Health Coverage and the Final 409A Regulations
-
Volume 11 Number 1 – March 2007
HTML Version- Health and Productivity Arrangements: Legal Issues at a Glance
- IRS Notice 2007-22 Provides Further Guidance on Qualified HSA Distributions
- Crackdown on “Elective” Health Reimbursement Arrangements (HRAs): IRS Issues Private Letter Ruling 200704005
- Laptop and Remote Access Scrutiny – the latest HIPAA Security Guidance from CMS
- Taking Healthcare Reform Into Their Own Hands: Recent State Healthcare Legislation
- Summary Chart of Fair Share Acts in Vermont, Massachusetts, and Maryland
- On Death, Marriage, and Taxes: Potential Tax Impact of Domestic Partner Coverage on Consumer-Driven Health Arrangements (HRAs and HSAs)
- Pension Protection Act of 2006 Liberalizes Reserve Restrictions for Association-Sponsored Medical Plans
-
Volume 10 Number 4 – December 2006
HTML Version- Twas the Night Before Recess
- Health & Welfare Plan 2006 Compliance Chart
- Congress Improves HSA Rules for 2007
- Prohibited Transaction Update: New Rules Regarding Investment Advice For Health Savings Accounts
- Red Light/Green Light: IRS Provides Guidance on Use of Electronic Payment Cards With Transit Benefits
- New TRICARE Rule Affects Employer Group Health Plans
- Final HIPAA Nondiscrimination Regulations Contain Few Surprises
- Departments Issue Final HIPAA Wellness Regulations
-
Volume 10 Number 3 – September 2006
HTML Version- IRS Provides Insight on HSAs, Electronic Payment Card Guidance and Comparability Regulations
- Automatic Enrollment – New rules and New Incentives to Increase Employee Participation
- Pension Protection Act Provides Guidance For Funding Retiree Medical Benefits Using Excess Pension Assets And For Long Term Care Contracts
- Final Regulations Confirm Scope of Cafeteria Plan Exception to HSA Comparability Rules
- Proposed Amendment to Tricare Affects Employer Group Health Plans
- 2007 Medicare Premiums, Deductibles and Coinsurance
-
Volume 10 Number 2 – June 2006
HTML Version- New IRS Guidance Clarifies Many Dependent Care Issues
- Massachusetts and Maryland – Recent Healthcare Legislation
- The Bush Administration’s Focus on HSAs: An Interview with Allan Hubbard
- ECFC Members Have the Luck of the Irish: IRS and Treasury Lawyers Update ECFC Members on Soon-To-Be-Released Guidance
- Supreme Court Upholds Health Plan Reimbursement Provisions
- Ten Form 5500 Filing Traps for a Cafeteria Plan’s Component Benefits
-
Volume 10 Number 1 – March 2006
HTML Version- Benefits Related Tax Proposals in Administration’s Budget Proposal
- Roth 401(k) Contributions: Are you ready?
- Dealing with Retirees – Medicare D Implementation Meets the Corporate CFO
- Final USERRA Regulations – Issues for Health and Cafeteria Plans
- Can Employers “Walk the Line” in Helping to Pay for Individual Health Coverage Without Creating a “War of the Worlds?”
- Highlights of Prohibited Transaction Issues For Consumer-Driven Health Plans
-
Volume 9 Number 4 – December 2005
HTML Version- HAPPY HOLIDAYS 2006
- 2005 Benefits Year in Review
- What’s Next for Employers During Medicare’s Open Enrollment Season?
- Five Discrimination Testing Issues
- Benefits Legislation to Watch For in 2006: Automatic Enrollment Legislation Rolls Along in Congress
- Benefits Legislation to Watch For in 2006: AHPs and Cross-State Insurance Purchases
- Fear and Loathing on the Benefit Trail 2005: Section 409A, Employer Health Plans and Other Benefits
- Consumer-Driven Health Plans: An Ounce of Prevention
-
Volume 9 Number 3 – September 2005
HTML Version- Katrina Relief: How Plan Sponsors Can Help: Timely Relief for Employers and Benefit Plan Participants Affected by Hurricanes Katrina and Rita
- Katrina Relief: How Plan Sponsors Can Help: Make Good Use of Your Vacation
- IRS Issues Proposed HSA Comparability Rule Regulations
- Sneak Preview of the Year to Come: 2005 – 2006 IRS Treasury Priority Guidance Plan
- Health Savings Account Tips: Doughnuts, Guinea Pigs and Paris Hilton
- Bankruptcy Developments Affecting Cafeteria Plans and Consumer-Driven Health Benefits
-
Volume 9 Number 2 – June 2005
HTML Version- Carrying On About the Carryover
- Consumer-Driven Health Plans - Practical Administrative Issues for Flex Plan Service Providers
- Benefit Flexibility in a Multi-Employer Collectively Bargained World
- USERRA Amendments and DOL Proposed USERRA Regulations
- Disease Management and Wellness Programs: Tax Issues Associated With DM and Consumerism
- An Employer/Plan Sponsor’s/Benefit Administrator’s Guide to Medicare Part D: Part I
-
Volume 9 Number 1 – March 2005
HTML Version- Special Focus on Disease Management and Wellness Programs: Overcoming Compliance Hurdles Part II
- Special Focus on Disease Management and Wellness Programs: Can Savings Ever Be Validated?
- Special Focus on Disease Management and Wellness Programs: Does It Really Work?
- HIPAA Portability Action Items: Final Regulations Require Plan Sponsors to Review and Revise Their Forms and Practices
- HIPAA Security Implementation – Recent Issues for Group Health Plans
- How the New Medicare Rx Benefit Affects Health Benefits for Retirees
- Electronic Payment Card Substantiation: The Times They Are Changing – Again
-
Volume 8 Number 4 – December 2004
HTML Version- Holiday Wish List 2005: What’s In and What’s Out
- Legacy Legislation in a Republican Washington: Forecasting Federal Legislation in the 109th Congress
- 2004 Health & Welfare Plan Year-End Roundup: No Rest for the Weary
- Disease Management: Strategic Approach Leads to Successful Vendor Selection
- Disease Management and Wellness Programs: Overcoming Compliance Hurdles
- HIPAA Security Regulations: Highlights for Group Health Plans and Sponsors
- When is Good Business Just Plain Wrong: A Primer on ERISA’s Prohibited Transaction Rules