Message Boards Digest

September 14, 2022

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

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

Application of COBRA to On-Site Health Clinics

"I have an employer that employs select employees to work in medical and laboratory settings (small percentage of the employee population). The employer provides vaccinations, TB testing, vision screening, initial health screening, blood pressure checks, first aid for work-related injury and illness evaluation, treatment, and case management, research lab exposure emergency access and follow up; and blood and airborne pathogen exposure valuations.

Many of these 'health plan' services provided on-site are required under OSHA. The services are not provided to other employees who don't work in the medical and lab settings.

Although the services go beyond the limited on-site exception for ERISA, we can take care of documents and Form 500 reporting. I also am fairly comfortable that the services are either preventive or not significant for HSA participation for any of these employees in the HDHP.

The critical issue is COBRA. The services go beyond the limited on-site clinic exception for COBRA. By law, the employer cannot provide these services to non-employees. COBRA doesn't specify where services will be performed so for other employers who offer vaccines and limited tests, we offer COBRA and send employees to a drug store. However, in the current situation there are multiple services and referrals to a outside providers would be difficult and expensive. The employees are required to have the services to perform their jobs and many are required by law. From a policy standpoint this makes no sense to require COBRA for health services required for a job when the employees are no longer employed.

Any thoughts? Hopefully the agencies will one carve out limited on-site programs."

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Jakyasar created a topic in Retirement Plans in General

Assets Transferred to a QRP at Termination of Overfunded DB Plan Must Be Reported as 'Transfer' on Final 5500?

"XYZ DB plan is terminated with overfunded assets ($100k). All participants elected to rollover their distributions to XYZ PS Plan. Total was $1 million. The overfunded portion was deposited into the XYZ PS plan (under qualified replacement plan rules - QRP) as excess DB assets to be allocated in the future.

In preparing the final Form 5500 (2021 plan year) for the DB plan, I'm confused by 2 lines: 8j and 13c.

Are any of the above assets considered as transfers?

I don't believe the participant rollovers of $1 million are (they were directly deposited into the DC plan accounts from the DB plan but as rollovers). But what about the QRP portion of $100k, which was directly deposited into the DC plan account from the DB plan account?"

2 replies so far   |    Click Here to Add a Reply

SSRRS created a topic in 401(k) Plans

Employer Contribution to a SAR-SEP Can Be as Much as 100% of Employee's Compensation?

"Is the 100% of comp shown below (pasted from IRS site) a typo and should really be 25%? Or is the non-elective employer contribution to a SARSEP IRA (a grandfathered SEP-IRA that allowed employee deferrals) allowed to be up to 100% of comp?

May an employer contribute to the SARSEP for its employees? Yes, the employer may make non-elective contributions to the SEP-IRAs of its employees subject to an annual addition limit. The annual addition limit is the lesser of 100% of the employee's compensation (limited to 305,000 in 2022, $290,000 in 2021, $285,000 in 2020 and $280,000 in 2019, subject to annual cost-of-living adjustments) or $61,000 in 2022, $58,000 in 2021, $57,000 in 2020 and $56,000 in 2019, subject to annual cost-of-living adjustments)."

4 replies so far   |    Click Here to Add a Reply

TPApril created a topic in 401(k) Plans

Filing Requirements for a One-Participant (and Spouse) Plan

"For plans that file Form 5500-EZ and have 2 participants (typically the owner and spouse), which have one 'pooled' trust, I believe the following items are not needed -- right?

  • List of investments
  • 8955-SSA (for retired spouse) - This was previously an attachment to regular 5500 and is filed with the IRS, so doesn't seem like it would be filed."
2 replies so far   |    Click Here to Add a Reply

JHalligan created a topic in Form 5500

Form 5500 Required for Small Solo(K) Plan When Business Also Sponsors Large DB Plan?

"I have a client with an individual 401(k) that has not reached the $250k threshold in that plan but he does have a DB plan (for the same business) that is over $300k.

The person who administers that DB plan and files that plan's Form 5500 says that I should be filing a 5500 for the 401(k) plan due to the aggregation of assets in both plans.

The employer has not made contributions for several years, because the business has been dormant. Do I need to file a Form 5500 for the 401(k)?"

3 replies so far   |    Click Here to Add a Reply

Santo Gold created a topic in Distributions and Loans, Other than QDROs

Designated Beneficiary Can Be a Non-U.S.-Citizen?

"Is it permitted to name a non-US citizen as a beneficiary for a US 401k plan? The intended beneficiary is not a US citizen, does not live in the US and does not have a US social secuity number. Thank you"

1 reply so far   |    Click Here to Add a Reply

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