Temporary rules under the Consolidated Appropriations Act, 2021 allow health and dependent care flexible spending arrangements (FSAs) to provide increased flexibility through 2022—which participants will likely welcome as the COVID-19 pandemic continues. Among other things, plans may allow participants to carry over unused amounts, and may provide for extended grace periods and increased flexibility for election changes. But core cafeteria plan principles remain in place and compliance issues related to reporting, nondiscrimination testing and HSA eligibility need to be addressed. Our experts will walk you through the ins and outs of these rules, covering practical considerations as well as the legal issues. In addition, we will address FSA administration issues related to the anticipated wind-down of the COVID-19 tolling period.
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Accreditation Information
NASBA Delivery
Group Internet-based
NASBA Field of Study
Specialized Knowledge 2 hours
NASBA National Registry of CPE SponsorsYes
NASBA Publication Revision Date
Other Certifications
NY Credits :
2.0
TX Credits :
2.0
Learning objectives
By the end of this webinar, you should be able to: describe the temporary rules under the Consolidated Appropriations Act, 2021 allowing health and dependent care flexible spending arrangements (FSAs) to provide increased flexibility regarding carryovers of unused FSA funds, extended grace periods, additional election changes, health FSA spend-downs, and dependents who age out under dependent care FSAs; summarize the HSA eligibility and other compliance issues that may arise when plans take advantage of the temporary rules; explain the deadlines for plan amendments and when changes must be communicated to employees; and explain how health FSA claim runout periods are affected by prior guidance suspending the time during which benefit claims are required to be submitted.
Course outline
Requirements
PrerequisitesKnowledge of cafeteria plans
Advanced Preparation None
System Requirements
YOU MUST USE A COMPUTER TO JOIN THE WEBINAR. Webinars are scheduled through a WebEx service that is not yet supported on mobile devices (mobile phone, iPad, or other tablet devices).
Windows Operating Systems: Windows Vista 32-bit/64-bit, Windows 7 32-bit/64-bit, Windows 8 32-bit/64-bit, Windows 8.1 32-bit/64-bit, Windows Server 2008 64-bit, Windows Server 2008 R2 64-bit, Windows 10. Mac Operating Systems: OS 10.7, 10.8, 10.9, 10.10, 10.11.
Minimum System Requirements: Intel Core2 Duo CPU 2.XX GHz or AMD processor (2 GB of RAM recommended). JavaScript and cookies enabled on the Web browser. Active X enabled (unblocked for IE).
Browsers: Microsoft Internet Explorer 7 or later, Mozilla 1.7 or later, Firefox 3 or later, Safari 5 or later, Chrome 5 or later.
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