Archived IBBP Memos

Archived IBBP Memos

• Guidelines for Employers with Multiple Plans
• HSA Regulation Changes 1-1-07 
• Routine Physicals and ID Cards
• New Dependent Life Plans
• Certificate of Creditable Coverage Explanation 10-07  

USERRA (Uniformed Services Employment and Reemployment Rights Act of 1994)

• USERRA Notice
• USERRA Cover Memo 2008
   

2010 COBRA and American Recovery and Assistance Act (ARRA)

• Instruction Memo (3/19/09)
• The COBRA General Notice (A) (3/19/09)
• The Extended Election Period Notice (B) (3/19/09)
• The COBRA General Notice Abbreviated (C) (3/19/09)

• Frequently Asked Questions

 COBRA Memos

• March 3, 2010
• April 7, 2009
• February 27, 2009
• February 20, 2009

Extension of Dependent Coverage-Culver Law

• Dependent Flow Chart (8/09)
• Dependent Verification of Benefits Form (8/09)
• Calculating Taxable Premiums Worksheet (8/09)
• Cover memo and Q&A (10/08)
• Employer Notice of Dependent Extension  (11/08)
• General Notice of Dependent Extension to Employee (11/08)
• Specific Employee Notice for Extension of Dependent Coverage (11/08)

• CPA on Taxation and the Extension of Dependents Health Coverage

This memo was prepared by Roth and Company, CPA.  The information contained above is for reference only and is not written tax advice directed at the particular facts and circumstances of any person.  We encourage you to discuss your particular situation with us or an independent tax advisor. 

COBRA Subsidy

• COBRA Subsidy Extended to May 31, Memo
• General Instruction Memo

The  Department of Labor's Employee Benefits Security Administration COBRA page  has  model notices created for the extension provisions . They are available at http://www.dol.gov/ebsa/COBRAmodelnotice.html.