"[M]any insurers are offering a 30-day special enrollment period (SEP) for their insured and self-funded group health plans.... [This] COVID-19 SEP does not qualify as a HIPAA special enrollment event nor a change in family status event under the section 125 cafeteria plan rules that would permit mid-year enrollment in a self-funded or fully-insured group health plan on a pre-tax basis.... The COVID-19 SEP poses additional issues for self-funded group health plans, especially ones that are subject to ERISA.... The stop loss policy may not cover participants who enroll during a COVID-19 SEP which means the plan sponsor would be fully liable for claims made by such participants."  MORE >>