Benefit Laws, Regulations and Other Helpful Links

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Cafeteria Plans

Laws

• 26 USC §125 (Cafeteria Plans)
• Defense of Marriage Act
• Gulf Opportunity Zone Act
• John Warner National Defense Authorization Act (TRICARE Anti-Discrimination)
• Working Families Tax Relief Act (Dependents)
• Adoptions Act-Dependent Definition (Pub Law 110-351)

Regulations/Other Guidance

• Revenue Procedure 2008-66 "Adoption Limits"
• IR-2008-118 "IRS Announces Pension Plan Limitations for 2009"
• Notice 2008-5, Qualifying Relative for Purposes of Section 152(d)(1)
• 2007 IRS Final Dependent Care Expense Regulations
• 2007 IRS Proposed Cafeteria Plan Regs (26 CFR §1.125 et al.)
• 5500 Filing Exemption for Cafeteria Plans (Notice 2002-24)
• Cafeteria Plan Regulations—Proposed (26 CFR §1.125-1)
• Cafeteria Plan-FSA Regulations—Proposed (26 CFR §1.125-2)
• Claims Procedures (29 CFR §2560.503-1)
• Double-Dipping of Contributions Prohibition (Rev. Ruling 2002-3)
• Election Change Rules (26 CFR §1.125-4)
• FMLA's Effect on Cafeteria Plans (26 CFR §1.125-3)
• Leave-Sharing Plans (Notice 2006-59)
• Mental Health Parity Act FAQ (EBSA)
• Mental Health Parity Act Guidance (EBSA)
• Newborns' and Mothers' Health Protection Act FAQ (EBSA)
• Newborns' and Mothers' Health Protection Act Fact Sheet (EBSA)
• Qualified Medical Child Support Order Guidance (EBSA)
• Women’s Health and Cancer Rights Act Guidance (EBSA)

Helpful Links

• Infinisource FSA Solution
• Infinisource Premium Conversion Plan Solution
• Introduction to Cafeteria Plans (IRS)

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COBRA

Laws

• Continuation Coverage Requirements of Group Health Plans (26 USC §4980B)
• Definition of Church Plan (26 USC §414)
• TAMRA Requirements for COBRA Administration (Senate Conference Report 100-445)

Regulations/Other Guidance

• IRS Notice 2009-27 Major COBRA Guidance
• IRS Publication 15, 2009 Employer's Tax Guide (ARRA)
• 2004 Final DOL Notice Rules (29 CFR §2590.606)
• 2004 Final DOL Notice Rules, Minor Correction 6/23/04 (29 CFR §2590.606)
• 2001 Final Treasury Rules, Update (26 CFR §54.4980B)
• 1999 Final Treasury Rules (26 CFR §54.4980B)
• Church Plans: Hospitals (Private Letter Ruling 200313019)
• Church Plans: Clarification (Private Letter Ruling 200313023)
• Daily Penalty, up to $110 per day (29 CFR §2575.502c-1)
• Divorce as a Qualifying Event (Rev. Ruling 2002-88)
• Health Coverage Tax Credit Issues (Notice 2005-50)
• Health Coverage Tax Credit: Retirees (Private Letter Ruling 200624071)
• Medicare Entitlement as Secondary Event (Rev. Ruling 2004-22)
• Single Notice Rule (DOL Advisory Opinion 99-14A, affirming Infinisource’s philosophy)
• Single Payer Rule for Premiums (Rev. Ruling 96-8)
• Stock and Asset Sales (Rev. Ruling 2003-70)
• Stock Sales and Health FSAs (Rev. Ruling 2002-32)
• Tax Issues for Employer-Paid COBRA Premiums (Information Letter 2006-0042)

Helpful Links

• Infinisource COBRA Solution
• Infinisource Direct Billing Solution
• COBRA Administration
• COBRA Case Law
• COBRA Compliance Checklist
• COBRA News and Review Archive
• COBRA Quiz
• EBSA Fact Sheet on COBRA
• Employee's Guidance to Health Benefits under COBRA (DOL)
• Employer's Guidance to Health Benefits under COBRA (DOL)
• Health Coverage Tax Credit Guidance (IRS)
• USERRA Links
• Worker Adjustment and Retraining Notification (WARN) Act Fact Sheet (DOL)
• WARN Act Guidance (DOL)
• WARN Act Guide to Advance Notice of Closings and Layoffs (DOL)

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Debit Card

Laws

• 26 USC §213(d) (Medical Expenses)

Regulations/Other Guidance

• Cafeteria Plan-FSA Regulations—Proposed (26 CFR §1.125-2)
• IRS Guidance: Additional (Notice 2006-69)
• IRS Guidance: Initial (Rev. Ruling 2003-43)
• IRS Guidance: Transition Relief (Notice 2007-02)

Helpful Links

• Infinisource FSA Solution
• Infinisource HRA Solution
• Health/Dependent Care FSA Links

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ERISA

Laws

• Mental Health Parity (Pub Law 110-343)
• Michelle's Law
• Employee Retirement Income Security Act of 1974 (ERISA) text
• 26 USC §414 (Common Ownership Rules)

Regulations/Other Guidance

• Claims Procedures Regulations (29 CFR §2560.503-1)
• EAP Was an ERISA Plan (DOL Advisory Opinion 83-35A)
• EAP Was an ERISA Plan (DOL Advisory Opinion 88-04A)
• EAP (Referral Only) Was Not an ERISA Plan (DOL Advisory Opinion 91-26A)
• Mental Health Parity Act FAQ (EBSA)
• Mental Health Parity Act Guidance (EBSA)
• Newborn's and Mothers' Health Protection Act FAQ (EBSA)
• Newborn's and Mothers' Health Protection Act Fact Sheet (EBSA)
• Preemption of State Laws (Advisory Opinion 96-04A)
• Qualified Medical Child Support Order Guidance (EBSA)
• Summary Plan Description (SPD) Regulations: Content (29 CFR §2520.102-3)
• SPD Regulations: Delivery (29 CFR §2520.104b-2)
• SPD Regulations: Electronic Delivery (29 CFR §2560.503-1)
• SPD Regulations: Style/Format (29 CFR §2520.102-2)
• Summary of Material Modifications Regulations (29 CFR §2520.104b-3)
• Women’s Health and Cancer Rights Act Guidance (EBSA)

Helpful Links

• MEWA Guide (DOL)

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FMLA

Laws

• Family and Medical Leave Act of 1995 (FMLA)

Regulations/Other Guidance

• 2008 Final Regulations
• Counting FMLA hours for Health Plan Eligibility (DOL Opinion Letter FMLA 2006-4-A)
• Employer Contributions to Health Plan During FMLA (DOL Opinion Letter FMLA 2006-3-A)
• FMLA Regulation
• Proposed Regulations on Interaction between HIPAA and FMLA

Helpful Links

• Infinisource Direct Billing Solution
• Infinisource HIPAA Portability Solution
• FMLA Compliance Guide (DOL)
• FMLA FAQ (DOL)
• FMLA Poster (DOL)

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Health/Dependent Care FSA

Laws

• H. R. 6081 - Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART)
• 26 USC §105 (Health FSAs-HRAs)
• 26 USC §106 (Health FSAs-HRAs)
• 26 USC §129 (Dependent Care FSAs)
• 26 USC §152 (Dependent Definition)
• 26 USC §213(d) (Medical Expenses)
• Gulf Opportunity Zone Act (Dependent Definition)
• Tax Relief and Health Care Act of 2006
• Working Families Tax Relief Act (Dependent Definition)
• Adoptions Act-Dependent Definition (Pub Law 110-351)

Regulations/Other Guidance

• Revenue Procedure 2008-72, 2009 Standard Mileage Rates
• Revenue Procedure 2008-66 "Adoption Limits"
• IR-2008-118 "IRS Announces Pension Plan Limitations for 2009"
• Corretion for the Final Dependent Care Expenses Regulations, 26 CFR Part 1 E8-1692
• Heroes Earnings Assistance & Relief Tax Act of 2008, (HEART ACT) IRS Notice 2008-82
• Dependent Care Expenses Regulations—Final(26 CFR §1.21)
• 2008 IRS Announcement 2008-63 Mileage Rates
• Revenue Procedure 2007-70, 2008 mileage Rate for operating an automobile for medical purposes
• 2007 IRS Final Dependent Care Expense Regulations
• 2007 Plan Limits (IR 2006-162)
• Cafeteria Plan-FSA Regulations—Proposed (26 CFR §1.125-2)
• Claims Procedures (29 CFR §2560.503-1)
• Dependent Definition (Notice 2004-79)
• Dependent Tie-Breaking Rule (Notice 2006-86)
• Double-Dipping of Contributions Prohibition (Rev. Ruling 2002-3)
• Election Change Rules (26 CFR §1.125-4)
• Exercise Equipment Expenses (Information Letter 2003-0202)
• Grace Period Extension (Notice 2005-42)
• Grace Period and Dependent Care FSAs (Notice 2005-61)
• Grace Period and HSAs (Notice 2005-86)
• Imported Drug Expenses (Information Letter 2005-0011)
• Medicare Part D and FSAs, HRAs and HSAs (CMS)
• Nondiscrimination Testing Rules (26 CFR §1.105-11)
• Over-The-Counter Drug Expenses (Rev. Ruling 2003-102)
• Rollovers from FSAs or HRAs to HSAs (Notice 2007-22)
• Stock Sales and Health FSAs (Rev. Ruling 2002-32)

Helpful Links

• Infinisource FSA Solution
• Infinisource Comparison Chart: FSAs-HSAs-HRAs
• Child and Dependent Care Expenses (Publication 503)
• Debit Card Links
• HSAs and Other Tax-Favored Health Plans (Publication 969)
• Medical and Dental Expenses (Publication 502)

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HIPAA Portability/Nondiscrimination

Laws

• Genetic Information Nondiscrimination Act of 2008 (GINA)
• Health Insurance Portability and Accountability Act of 1996 (HIPAA)

Regulations/Other Guidance

• 2009 Final Rules, Prohibiting Discrimination Based on Genetic Information (GINA)
• Field Assistance Bulletin No. 2008-02, Wellness Program Analysis
• Supplemental Health Insurance Coverage as Excepted Benefits Under HIPAA and Related Legislation Notice 2008–23
• Field Assistance Bulletin No. 2007-04, Supplemental health insurance coverage as excepted benefits under HIPAA and related legislation
• Final Portability Regulations (26 CFR, 29 CFR, 45 CFR)
• Final Nondiscrimination-Wellness Programs Regulations (26 CFR, 29 CFR, 45 CFR)
• Proposed Regulations on Interaction between HIPAA and FMLA

Helpful Links

• Infinisource HIPAA Portability Solution
• Infinisource HIPAA Privacy/Security Links
• Self-Compliance Tool for HIPAA (DOL)

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HIPAA Privacy/Security

Laws

• Enforcement of the HIPAA Privacy and Security Rules.
• Health Insurance Portability and Accountability Act of 1996 (HIPAA)
• HIPAA Criminal Law

Regulations/Other Guidance

• 2009 Proposed Rules, Administrative Simplification Standards for Privacy of Individually Identifiable Health Information
• Final Rule, Breach Notification for Unsecured Protected Health Information
• Final Enforcement Rules
• Final Civil Money Penalties Rules
• Guidance on Requests for PHI - IRS Office of Chief Counsel, Notice CC-2004-034
• HIPAA Security Guidance for Remote Use and Access (Centers for Medicare and Medicaid Services (CMS))
• HIPAA Security Series Part 1—Security 101 (CMS)
• HIPAA Security Series Part 2—Administrative Safeguards (CMS)
• HIPAA Security Series Part 3—Physical Safeguards (CMS)
• HIPAA Security Series Part 4—Technical Safeguards (CMS)
• HIPAA Security Series Part 5—Organization and Other Requirements (CMS)
• HIPAA Security Series Part 6—Basics of Risk Analysis and Management (CMS)
• HIPAA Security Series Part 7—Implementation for the Small Provider (CMS)
• Privacy Regulations—Final (45 CFR)
• Security Regulations—Final (45 CFR)

Helpful Links

• Infinisource HIPAA Portability Links
• Infinisource HIPAA Privacy/Security Solution (HIPAA Solved)

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HRA

Laws

• MSP Statutory Language
• GHP RRE Compliance (CMS)
• CMS ALERT on SSNs
• 26 USC §105 (Health FSAs-HRAs)
• 26 USC §106 (Health FSAs-HRAs)
• 26 USC §213(d) (Medical Expenses)
• Gulf Opportunity Zone Act (Dependent Definition)
• Tax Relief and Health Care Act of 2006
• Working Families Tax Relief Act (Dependent Definition)

Regulations/Other Guidance

• 2007 Plan Limits (IR 2006-162)
• Exercise Equipment Expenses (Information Letter 2003-0202)
• HRA Basics (Notice 2002-45)
• HRA Basics (Rev, Ruling 2002-41)
• HRAs and Designated Beneficiaries (Rev. Ruling 2006-36)
• HRAs and Unused Vacation or Sick Time (Rev. Ruling 2005-24)
• Imported Drug Expenses (Information Letter 2005-0011)
• Medicare Part D and FSAs, HRAs and HSAs (CMS)
• Nondiscrimination Testing Rules (26 CFR §1.105-11)
• Over-The-Counter Drug Expenses (Rev. Ruling 2003-102)
• Rollovers from FSAs or HRAs to HSAs (Notice 2007-22)

Helpful Links

• Infinisource HRA Solution
• Infinisource Comparison Chart: FSAs-HSAs-HRAs
• Debit Card Links
• HSAs and Other Tax-Favored Health Plans (Publication 969)
• Medical and Dental Expenses (Publication 502)

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HSA

Laws

• 26 USC §213(d) (Medical Expenses)
• 26 USC §223 (HSAs)
• Tax Relief and Health Care Act of 2006

Regulations/Other Guidance

• 2009 Final Regulations on Employer HSA Comparable Contributions
• Revenue Procedure 2009-29 (2010 Indexed HSA Amounts)
• IRS 26 CFR Part 54, Employer Comparable Contributions to HSAs under Section 4980G and Requirement of Return for Filing of the Excise Tax
• Revenue Procedure 2008-48, Treatment of a child of parents who are divorced, seperated or living apart as the dependent of both
• IRS Notice 2008-59 -- "Grab Bag" Guidance
• Revenue Procedure 2008-29
• IRS Notice 2008-51 -- IRA to HSA trasfers
• IRS Notice 2008-52 -- Full Contribution Rule
• 2008 Final Regulations on Employer HSA Comparable Contributions
• 2007 Proposed Regulations On Employer HSA Comparable Contributions
• Revenue Procedure 2007-36
• 2007 Plan Limits (Rev. Proc 2006-53)
• ERISA Application for HSAs—Initial Guidance (Field Assistance Bulletin 2004-1)
• ERISA Application for HSAs—Additional Guidance (Field Assistance Bulletin 2006-2)
• HSA Basics (Notice 2004-2)
• HSA Questions and Answers (Notice 2004-50)
• HSA Spouse Eligibility (Rev. Ruling 2005-25)
• HSAs and Other Health Arrangements (Rev. Ruling 2004-45)
• HSAs and Partnerships and S-Corporations (Notice 2005-8)
• HSAs and Permissible Coverage (Private Letter Ruling 200704010)
• HSAs and Prescription Drug Plans (Rev. Ruling 2004-38)
• HSAs and Preventive Care (Notice 2004-23)
• Exercise Equipment Expenses (Information Letter 2003-0202)
• Grace Period and HSAs (Notice 2005-86)
• Imported Drug Expenses (Information Letter 2005-0011)
• Medicare Part D and FSAs, HRAs and HSAs (CMS)
• Over-The-Counter Drug Expenses (Rev. Ruling 2003-102)
• Prohibited Transactions with HSA Contributions (DOL Advisory Opinion 2004-09A)
• Rollovers from FSAs or HRAs to HSAs (Notice 2007-22)

Helpful Links

• Infinisource HSA Solution
• Infinisource Comparison Chart: FSAs-HSAs-HRAs
• Fringe Benefits Tax Guide (Publication 15-B)
• HSAs and Other Tax-Favored Health Plans (Publication 969)
• Medical and Dental Expenses (Publication 502)

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Medicare Part D

Laws

• Medicare Prescription Drug, Improvement, and Modernization Act

Regulations/Other Guidance

• Creditable Coverage Notice to the Centers for Medicare and Medicaid Services (CMS) Guidance
• Creditable Coverage Notice to CMS Helpful Hints
• Final Regulations
• Medicare Part D and FSAs, HRAs and HSAs (CMS)
• Retiree Drug Subsidy Guidance

Helpful Links

• CMS Website
• Medicare and You (2009)

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Other Laws

Laws

• VBIA
• Americans with Disabilities Act

Regulations/Other Guidance

• DOL-IRS-HHS Newborn and Mothers Regulations (26 CRF §54.9801)

Helpful Links

• Elaws Employment Law Advisor (DOL Interactive Tool)
• Federal Register
• Thomas (Legislative Information)

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Premium Conversion Plans

Laws

• 26 USC §125 (Cafeteria Plans)
• Defense of Marriage Act
• Gulf Opportunity Zone Act
• John Warner National Defense Authorization Act (TRICARE Anti-Discrimination)
• Working Families Tax Relief Act (Dependents)

Regulations/Other Guidance

• 5500 Filing Exemption for Cafeteria Plans (Notice 2002-24)
• Cafeteria Plan Regulations—Proposed (26 CFR §1.125-1)
• Cafeteria Plan-FSA Regulations—Proposed (26 CFR §1.125-2)
• Premium Reimbursement Accounts (Rev. Ruling 61-146)
• Taxability of Retiree Health Plan Contributions from Pensions (Rev. Ruling 2003-62)

Helpful Links

• Infinisource Premium Conversion Plans Solution
• Cafeteria Plan Links

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State Continuation Laws

Laws

• California Continuation Law (Cal-COBRA, AB 1401)
• California Continuation Law (CA Health Safety Code §1366.20 et seq.)
• California Continuation Law (CA Insurance Code §10128.50 et seq.)
• Illinois Continuation Law (215 ILCS §5/367e)
• New Jersey Dependent Law S1557
• New Jersey Law on Dependents under Age of 30 (AB 3759)
• TX SB 1771 - ARRA Subsidy
• TX SB 1771 Analysis - ARRA Subsidy
• Texas Continuation Law (TX Ins. Code §1251)
• Texas Continuation of Premium Payments (TX Senate Bill 51)

Regulations/Other Guidance

• California Department of Insurance on COBRA and Cal-COBRA
• Illinois Insurance Continuation Rights Brochure
• Illinois Insurance Dependent Continuation Rights Brochure
• Illinois Insurance Spousal Continuation Rights Brochure
• Texas Final Regulations on SB 51

Helpful Links

• Infinisource Texas Continuation Service
• State Departments of Insurance
• State Workers' Compensation Administrators Directory

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Transportation Plans

Laws

• 26 USC §132 (Transportation Plans)

Regulations/Other Guidance

• 2007 Plan Limits (Rev. Proc 2006-53)
• Debit Cards and Transportation Plans (Rev. Ruling 2006-57)
• Double-Dipping of Transportation Plan Contributions (Rev. Ruling 2004-98)
• Refunds and Carryovers in Transportation Plans (Information Letter 02-0003)
• Transportation Plan Regulations (26 CFR §1.132-9)

Helpful Links

• IRS Notice 2008-74, Qualified Transportation Fringes, Rulings effective 1/1/2010
• Infinisource Transportation Plan Solution
• Fringe Benefits Tax Guide (Publication 15-B)

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USERRA

Laws

• VBIA
• USERRA (38 US Code §§4301 et seq.)
• John Warner National Defense Authorization Act (TRICARE Anti-Discrimination)
• Veterans Benefits Improvement Act (extending health continuation to 24 months)

Regulations/Other Guidance

• USERRA Final Regulations
• USERRA and FMLA

Helpful Links

• Infinisource COBRA Solution
• Infinisource Direct Billing Solution
• USERRA Fact Sheet (DOL)
• USERRA FAQ (DOL)
• USERRA Poster

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