"A participating employer has chosen withdraw from participation of the PEP and terminate their plan. The employees with cease contribution and their assets will be moved to their own SEP plan. The SEP plan will be terminating immediately. Question: How is final testing completed? From the PEP or from the SEP? Short Plan year?"

"My understanding is that if an employer finds ineligible dependents enrolled in health insurance plans as a result of an audit, the employer is not obligated to offer COBRA to those that are removed from coverage. Can the employer choose to extend COBRA to these folks or is that not permissible or creates other compliance issues."

"A client is looking to hire a top tier employee. The prospect has a counter offer. Plan eligibility is a problem. The competitor has immediate entry while my client has a 1 year service requirement. I was asked, can we change the eligibility to get this one new hire into the plan immediately and then change it back? And if technically it is ok do we have to wait a certain amount of time before we tweak the eligibility requirement again? I totally understand, if anyone else is hired during that time gets to enter based on the existing plan design. Is this playing games with eligibility frowned upon?"