"The rules regarding the extension of timeframes for submitting claims also apply to health flexible spending accounts and health reimbursement arrangements ... [It] is not clear whether the rules apply to dependent care assistance plan claims because these plans are not subject to ERISA.... Some individuals whose deadline for taking action ended during the Outbreak Period may have had their request for special enrollment, COBRA election, premium payment, or claim/appeal submission previously rejected as untimely.... [T]hese actions would now be deemed timely."