Scooter

To my knowledge, Yes as still less than 231(d). Best to have the FSA Vendor advise and draft the amendment, SMM, SPD,.....

With Health FSA, if they participated with initial annual election contribution divided by payroll periods, then participant was allowed to zero down contributions, the participant and covered family members remain participants and eligible expenses are eligible to submit claims until the plan year allows including any grace period or roll over $$ benefit allowed in the Plan Document / SPD. They amount they are eligible comes in question as the Annual Election has changed plus any Employer Contributions, unless they commit to additional plan contributions in the Plan year. This is a question for the FSA administrator with the Plan Document and Rules.

Agree with Peter,

Tobacco Use Surcharge - ACA allows 1.5 - 1 Ratio Tobacco Surcharge, however Wellness Incentives used to be up to 50%, then dropped to 30%, see attached as 30% was vacated by a Court, so I have not seen a final ruling in 2020. Best to get a legal opinion and state based Tobacco Cessation Program or Local Wellness Vendor to walk you through the program rules and acknowledgement form requirements as they have to allow for no surcharge if agreeing to enrolling in or enrolled in a tobacco cessation program, not just have quick using tobacco, including chewing tobacco, but can still use tobacco under agreeing to enroll in or enrolled on a tobacco cessation program. Wellness-Plan-Compliance-Checklist-COWDEN Associates, Inc. 12.2019.pdf

Due to the plan or issuer must provide coverage without cost sharing, when medically appropriate for the individual, the Plan or Issuer would pay the provider of service / test determined by the individual's attending healthcare provider as the agree network fee or in non-network provider disclosed price at time of service or posted on their provider website, which can be confirmed or negotiated by the Plan / Issuer if neither apply.

The attached may help clear up your questions, Carrier Premium Credits from MBWL, which NAHU uses and we do via Q4i Client-Alert-Carrier-Premium-Credits-and-ERISA-Fiduciary-Obligations- KEYSTONE Employee Benefits 5.18.2020.docx

See page 3 of 4 for Items and services furnished to an individual during health care provider office visits, then the example on the right side top of how plans must cover other tests as part of the evaluation of an individual for COVID-19. In the Example: ...... 'and the visit results in an order for or administration of, COVID-19 diagnostic testing, the plan or issuer must provide coverage without cost sharing, when medically appropriate for the individual, as ddetermined by the individual's attending healthcare provider in accordance with acceptable standards of current medical practice. FAQs on COVID-19 and Health Coverage -KEYSTONE 041720 by ER.PDF

Two sources to review as yes Retiree HRA or Retirement HRA, Retiree-only HRAs: An ACA-friendly benefits strategy ... www.rehmann.com › resources-insights › business-wisdom-2 › item But if you have a retiree-only HRA, the caps apply to only the amounts you reimburse in those accounts. For example, suppose that, with a regular retiree health ... 201805002 - Internal Revenue Service www.irs.gov › pub › irs-wd PDF Feb 2, 2018 - Taxpayer adopted a retiree-only Health Reimbursement Account Plan (“Retiree HRA”), effective the beginning of Year 2. The Retiree HRA ... sources to review as yes Retire HRA

One additional option for Section 125 Premium Only Plans, so avoid Non-Discrimination Testing NOTE: A safe harbor exists where the POP will be deemed to satisfy all nondiscrimination tests if it "satisfies the safe harbor percentage test for eligibility." For example, a POP that might fail the Key Employee Concentration Test would be deemed to pass all tests if it passed the Eligibility Test. See §1.125-7(f) for more information Nondiscrimination Testing Guidelines Pre-Tax Premium Only Plan 2017- 2020 - Infinisource.docx

The 18 page FAQ is very helpful unitl the final IRS rules are release. below NAHU Read More with links or attached depending on what you have access to. So if the group is not using class distinctions, they have 10 employees. Check with a TPA that sets up these ICHRAs to to confirm. To prevent adverse selection in the individual market, a minimum class size rule applies if you offer a traditional group health plan to some employees and an Individual Coverage HRA to other employees based on: full-time versus part-time status; salaried versus non-salaried status; or geographic location, if the location is smaller than a state. Generally, the minimum class size rule also applies if you combine any of these classes with other classes. The minimum class size is: · Ten employees, for an employer with fewer than 100 employees, · Ten percent of the total number of employees, for an employer with 100 to 200 employees, and · Twenty employees, for an employer with more than 200 employees. Administration Releases Final Rule on HRAs – From NAHU The final rule establishes new parameters to allow employers to offer an HRA to be used for the purpose of purchasing individual health coverage in lieu of a traditional group health plan... Read More New Indvidual Coverage and Excepted Benefit Health-Reimbursement-Arrangements EBSA DOL CMS HHS IRS 6.13.2014.docx

When they are enrolled in a Medicare Advantage Plans that requires that type of MAPD Part D Coverage (Coordinated Care, (PPO, POS, HMO) or Medicare / Medicare (MMP), Special Needs Plan SNP, Disabilty-SNP,.... Not aware of any loss of an employer's group health plan when enrolling in Part D coverage other than if mandated by the employers group health plan. There are Employer/Union Medicare Waiver Plans which may have Rx Coverage, so check with the employer's retirement group coverage carrier or plan sponsor to confirm their rules. This is per AHIP Medicare MAPD/PDP Certification for 2020. If you want a copy of the Module that applies to this question send me an email sdavis@keystoneinsgrp.com request.