General ongoing requirements

• Qualifying Life Events for Employee Elections - Do not allow any changes to employees' elections after the start of the plan year or after the employee’s effective date unless there is a qualifying life event allowed under the cafeteria plan.

• Wellness Programs - the employee must be offered a reasonable alternative standard for any outcomes-based programs (take special care with tobacco surcharge programs or vaccine incentives).

• SPD to Newly Enrolled Participants - issue SPDs to new hires or newly enrolled employee who previously waived as a new hire, within 90 days of enrollment.

• Impute Income - add to fair market value to taxable income for domestic partner coverage, non-tax dependent coverage, and employer-paid group term life amounts exceeding $50K for employee and full amount for spouse/dependent life (this includes Vol life amounts that are paid pre-tax by employees).

• COBRA Initial Notices - send 1st class mail to any newly enrolled participants, such as: newly enrolled spouse, or employee taking coverage for the first time after waiving as a new hire within 90 days of enrollment.

• HIPAA Privacy and Security requirements for group health plans.