Law
Compliance Plans Compliance Amendment
Snapshot Affected Deadline Required or
Merely
Change in
Administration
Applicability of IRS Notice 2008-104 Health debit card July 1, 2009 Administration changes
IIAS require- extended the deadline for enabled FSAs or
ments to drug drug stores and pharmacies HRAs.
stores and to adopt an IIAS program or
pharmacies register as a “90%” retailer
effective July 1, to allow FSA/HRA debit
2009. cards to July 1, 2009
(instead of January 1, 2009).
Proposed 2007 IRS regulations tight- Cafeteria plans and Not effective until Likely plan
cafeteria plan en up plan document FSAs. regulations adopted amendments/SMM
regulations. requirements and impose in final form. required after regula-
new non-discrimination tions finalized.
testing requirements.
The ADA The ADA Amendments Act All health & welfare ADAAA is already Amendment/SMM may
Amendments clarified and broadened the benefit plans should effective, regula- be required.
Act (ADAAA) definition of disability and be reviewed in connec- tions effective 60
expanded the population tion with the broader days after issuance. Administration changes
eligible for protections definition of disability.
under the ADA effective as In particular, health
of January 1, 2009. In par- plan limitations or
ticular, ameliorative effects exclusions on condi-
of mitigating factors cannot tions that could be
be considered in determin- ameliorated (such as
ing whether someone may hearing loss devices
have a disability. and treatments) should
EEOC issued proposed reg- be reviewed.
ulations that are not yet
effective and remain subject
to comments (comments
were due on or before
November 23, 2009).
FTC “Red In Q/A guidance issued by Administrators and Effective date Administration changes
Flags” Rule FTC in July 2009, the FTC sponsors of FSAs and delayed until June
took the position that TPAs HRAs that utilize 1, 2010. Create and maintain a
(and possibly plan spon- health debit cards. valid “Red Flags” pro-
sors) that have health debit gram
cards may need to comply
with “red-flags” require-
ments to protect data.
(see page 26)
The Self-Insurer
©
/ January 2010 • 25
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