Message Boards Digest

June 6, 2022

Here are the most recently added topics on the BenefitsLink Message Boards:

TPApril created a topic in Health Plans (Including ACA, COBRA, HIPAA)

Marriage Certificate Requirement increasing in frequency for all?

"My understanding is that in years past HR departments would not ask for Marriage Certificates. When Marriage Equality became legal, some departments started to ask only same-sex couples for their Marriage Certificates, which ultimately was determined to be discriminatory and not a recommended practice. Any thoughts if HR departments are now asking for Marriage Certificates from all new hires these days? This would be mostly related to setting up their medical benefits with spouse coverage included."
1 reply so far   |    Click Here to Add a Reply

Pixie created a topic in 401(k) Plans

Vesting for part time employees (Secure Act)

"I administer a plan that provides employer contributions for employees working less than 1000 hours but more than 500. When do the vesting provisions of the Secure act take effect? I have two participants that would be 100% vested under the new law."
No replies yet   |    Click Here to Add a Reply

justatester created a topic in 401(k) Plans

415 excess

"Plan terminates effective 5/2022. After testing is completed it is determined that there are 415 excess amounts. The plan removed them from the pretax source. How does this impact the 402g limit for 2022? Participant deferred $8000. 415 excess is $3000. ($2500 is distributed due to losses). What can the participant contributed on a pretax basis for the remainder of 2022 (assume not catchup eligible)?"
2 replies so far   |    Click Here to Add a Reply

Scott A. Davis created a topic in Other Kinds of Welfare Benefit Plans

PCORI Fee for FSA - plan year 2021 payable 2022?

"This statement was recently made by a TPA. related to PCORI fees in 2022: Generally, health care Flexible Spending Accounts (FSAs) are not required to file a Form 720 unless the employer (and not just the employee) makes contributions to it that exceed the lesser of $500 annually or a dollar-for-dollar match of the employee's contribution. I did look as the IRS Chart chart summary. and FAQs Related Item: Patient-Centered Outcomes Research Trust Fund Fee: Questions and Answer and the final regulations , but do not see the above exception. Does anyone have insight to the above bold exception?? I did see the follow exceptions for FSAs: Special rule for coverage under multiple applicable self-insured health plans:
  • Generally, separate fees apply for lives covered by each specified health insurance policy or applicable self-insured health plan.
  • However, two or more applicable self-insured health plans may be combined and treated as a single applicable self-insured health plan for purposes of calculating the PCORI fee but only if the plans have:
    • The same plan sponsor; and
    • The same plan year.
Special counting rule for HRAs and FSAs:
  • Plan sponsors are permitted to assume one covered life for each employee with an HRA.
  • Plan sponsors are permitted to assume one covered life for each employee with an FSA.
Q5. Which individuals are taken into account for determining the lives covered under a specified health insurance policy or applicable self-insured health plan? A5. Generally, all individuals who are covered during the policy year or plan year must be counted in computing the average number of lives covered for that year. Thus, for example, an applicable self-insured health plan must count an employee and his dependent child as two separate covered lives unless the plan is a health reimbursement arrangement (HRA) or flexible spending arrangement (FSA). Thanks for you review and reply in advance!"
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ombskid created a topic in 401(k) Plans

2021 401(k) in 2022

"Sole proprietors with an existing plan can make 2021 401(k) as well as profit sharing contributions up to their extended tax filing date in 2022. Sole proprietors can adopt a new 401(k) plan in 2022 for 2021 (up to extended tax filing date in 2022). Can they make both 401(k) and profit sharing contributions to the new plan in 2022?"
2 replies so far   |    Click Here to Add a Reply

Dougsbpc created a topic in Retirement Plans in General

Aggregation of Plans Required?

"Have a client who is a physician who is paid as an independent contractor by a hospital and two medical clinics. He has his own corporation that sponsors a defined benefit pension plan and he is the only participant. He just got hired as an employee at a VA Hospital. They have their own 401(k) plan. However, he will continue to do work for the two non-related medical clinics that pay his corporation. Since he has no ownership in the VA Hospital, no ownership in the medical clinics I would think no controlled group or affiliated service group exists and there should be no required aggregation for testing purposes. Does anyone disagree? Thank you."
2 replies so far   |    Click Here to Add a Reply

thepensionmaven created a topic in 401(k) Plans

New to QACAs

"One of the accounts has inquired about a QACA SHNE 401(K) for a huge home health care agency, composed of office staff, home health care workers, and nurses. From what I'm reading from ERISA Outline Book, but possibly incorrectly, each group can either be in one plan or 3 separate plans - as long as each class has a uniform percentage, with a minimum of 3%. All requirements for safe harbor status will be met. Each plan would need to pass 410(b)? I do not believe the plan could be effective mid-year as the 30 day notice was not met, but to be effective for 2022, as long as the plan is set-up, doc prepared and signed by 9/30. No profit sharing."
No replies yet   |    Click Here to Add a Reply

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