By attending this live audio conference you will learn how pretax benefits such as health FSAs offered through a cafeteria plan and health reimbursement arrangements (HRAs) are affected by the Affordable Care Act (ACA). The majority of the focus of the ACA has been on group health insurance coverage and the exchanges, but these important ancillary benefits must be reviewed for compliance with many new regulations under the ACA.

Many small employers must decide to continue to offer group health insurance, send employees to the exchange or purchase coverage through the Small Business Health Option Program (SHOP). These decisions will impact other benefits such as the ability to offer a health FSA or HRA plan to your employees. Large employers are also faced with complicated mandates.

This live audio conference will go through the various rules to ensure that your plans are in compliance. Learn when a health FSA may be offered to your employees and when it may not. Learn when an HRA plan may be a stand-alone benefit. The live audio conference also explains many other mandates, regulations and requirements to offer these valuable pretax benefits to your employees.

Learning Objectives

• You will be able to identify non-excepted benefit issues
• You will be able to discuss prohibition of reimbursement of individual health insurance premiums
• You will be able to review implementation of delayed mandates
• You will be able to explain Cadillac tax

Agenda

Health Flexible Spending Accounts

• Mandates
• Nonexcepted Benefit Issues
• Prohibition of Reimbursement of Individual Health Insurance Premiums

Health Reimbursement Arrangements (HRAs)

• Mandates
• Plan Design Challenges
• Fees

Future Impact

• Implementation of Delayed Mandates
• Cadillac Tax