The IRS recently issued Notice 2014-55
The IRS recently issued Notice 2014-55 which expands the permitted election rules for health coverage under a Section 125 cafeteria plan. In this notice there are two specific situations that are addressed allowing a cafeteria plan participant to revoke their election during a period of coverage. In order to allow the new permitted election changes under this notice, cafeteria plans must be amended to allow for such changed. <br><br> A participating employee whose hours of service are reduced so that they are expected to average less than 30 hours of service per week, but the reduction of hours does not affect the employees eligibility for coverage under the group health plan.<br />An employee participating in the employer's group health plan who would like to cease coverage and purchase coverage through an Exchange or Marketplace program.
Click Here To find out moreHHS has updated its model Notice of Privacy Practices (NPP) materials to help covered entities and business associates comply with the Part 2 related NPP requirements that became enforceable on February 16, 2026.
02/26/2026
Many federal laws create mandates that may apply to your group health plan.
12/18/2025
The IRS has announced that it intends to issue proposed regulations regarding Trump Accounts (TAs)
12/11/2025
QUESTION: We are reviewing the SPD procedures for our ERISA health and welfare plans and need some guidance. Who must receive SPDs for these plans?
12/02/2025
QUESTION: We understand there is a small employer exception to COBRA for employers with fewer than 20 employees. What employees should we count for purposes of this exception?
12/02/2025