the seminar series copyright 2007 infinisource, inc. presented by: karen l. kirkpatrick america’s...
TRANSCRIPT
![Page 1: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/1.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Presented by:
Karen L. Kirkpatrick
America’s Leading Employee Benefit Administration and Compliance Specialist
![Page 2: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/2.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Goals of Proper COBRA Administration
• KEEP the IRS out of your business
• KEEP your business out of court
![Page 3: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/3.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
![Page 4: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/4.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Intent of COBRA
COST SHIFTING
Private employersFederal government Expense
TO
![Page 5: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/5.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Compliance with COBRA
RequiredEmployers with
20 or moreemployees
Church plans[Under IRC 414 (e)]
Federal government
NotRequired
Manual Page 1
![Page 6: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/6.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 2
![Page 7: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/7.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Employee Count (cont.)
• Common ownership- Manual Page 3
• Foreign employees• Multi/multiple employer plan- Manual Page 4 and 5
![Page 8: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/8.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Established criteria for IRS auditing of
COBRA compliance program
TAMRA 1988Technical and Miscellaneous Revenue Act
Manual Page 7
![Page 9: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/9.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 8
![Page 10: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/10.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 10
![Page 11: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/11.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 11
![Page 12: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/12.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Qualified BeneficiariesCovered Employee
Covered Spouse
Covered DependentCovered Dependent
Child born to, or adopted by, covered employee
Manual Page 14
![Page 13: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/13.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 16
![Page 14: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/14.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 17
![Page 15: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/15.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 19
![Page 16: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/16.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 23, 24
![Page 17: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/17.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Coverage
Manual Page 29
![Page 18: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/18.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Manual Page 36
![Page 19: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/19.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Time Frames
Manual Page 53
![Page 20: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/20.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
45-Day Retroactive Premium Payment
Loss ofcoverage date
Date ofelection
All retroactivepremiums due
March 31
May 29
July 13
Manual Page 57
![Page 21: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/21.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Expires: At the end of the maximum coverage period18 months* for 36 months* for
*29 months with a Social Security disability
determination
* Under the Medicare entitlement
Manual Page 63
![Page 22: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/22.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Terminates
*Insignificant premium payment
Failure to make
TIMELY
payment*
Manual Page 64
![Page 23: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/23.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Terminates
Manual Page 64
![Page 24: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/24.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Terminates
Manual Page 64
![Page 25: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/25.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Terminates
Manual Page 64
![Page 26: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/26.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Terminates
Applies within the 11-month extension ONLYManual Page 65
![Page 27: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/27.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Terminates
Manual Page 65
![Page 28: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/28.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Premiums
*If disabled Qualified Beneficiary is part of the extension Manual Page 67
![Page 29: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/29.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
If your goal is to …
•KEEP the IRS out of your business
•KEEP your business out of court
![Page 30: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/30.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
COBRA Compliance Checklist• Documentation of TAMRA
• Notices
• Elections and premiums
• Documentation systems
=100% ComplianceManual Page 80
![Page 31: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/31.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
HIPAA Portability
• New notices – General Notice– Individual Notice
• Certificates of Creditable Coverage
• Special Enrollment– What is and isn’t a SE event
![Page 32: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/32.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Key Privacy/Security Rules
• PHI and EPHI: What are they?• Who has PHI and EPHI at your facility?• Disclosure of PHI in three major circumstances:
– Treatment– Payment– Health care operations
![Page 33: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/33.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Key Privacy/Security Rules (cont.)
• Security Concerns: Reporting form• Limited access to facilities• Protection from malicious software• Need for unique user IDs and passwords• Access to EPHI on need-to-know basis• Encryption and Password protection of EPHI• Business Associate Agreements• Security Reminders
![Page 34: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/34.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Recent and Current Developments
• HIPAA criminal actions• Notable security breaches• Recent guidance on remote devices
• April 14, 2007 deadline for HIPAA Notice of Privacy Practices
![Page 35: The Seminar Series Copyright 2007 Infinisource, Inc. Presented by: Karen L. Kirkpatrick America’s Leading Employee Benefit Administration](https://reader035.vdocuments.us/reader035/viewer/2022062423/56649c985503460f94954c59/html5/thumbnails/35.jpg)
The Seminar Series
www.benefitsolved.comCopyright 2007 Infinisource, Inc.
Contact Infinisource
For information on employee benefits administration and compliance issues, visit
www.benefitsolved.com or call 800-300-3838.