COVID-19 Special Enrollment Period Raises Compliance Questions
… the coverage available outside of the cafeteria plan – on an after-tax basis – to avoid conflict with the Section 125 election change rules. If and when the IRS issues guidance that election changes during COVID-19 SEPs is a permitted event, withholdings could be adjusted to reverse payroll taxes on employee contributions. SPECIAL COVID-19 ENROLLMENT PERIODS Due to the COVID-19 (aka novel coronavirus) health emergency, many health insurers and third party administrators (TPA) are extending to policyholders and employers the ability to offer to certain employees a special enrollment period (SEP) – that is, a new chance to enroll …
https://www.epicbrokers.com/insights/covid-19-special-enrollment-period-raises-compliance-questions/