Guardian Preparedness / Response
Special Accommodations for Employees
COBRA & Section 125 Special Enrollment, Election Periods, and Payment Parameters
The Department of Labor final rule, "Extension of Certain Timeframes for Employee Benefit Plans, Participants, and Beneficiaries Affected by the COVID-19 Outbreak" extends time periods for federally mandated Special Enrollment Periods, COBRA election and payment parameters. The IRS also released guidance, "Increased Flexibility with Respect to Mid-Year Elections under a §125 Cafeteria Plan during Calendar Year 2020". This guidance allows but does not require that employees covered under a §125 plan make mid-year elections for health coverage, health FSAs, and dependent care assistance programs, in response to a change of need due to COVID-19.
Coverage and Eligibility
Federal and State Programs
Billing and Payment
Dental and Vision