Key Links to Compliance Information on the Internet

You've just found one of the most valuable websites on the Internet!

Here are a number of federal government websites that we've found particularly helpful in accessing information that can assist employers, as well as cafeteria and health plans in complying with employee benefits requirements.

COBRA
IRS COBRA Final Regulations - pdf file (2/3/99) (This may take a while to download)
U.S. DOL COBRA Basic Information Page
The Model General COBRA Notice in English
The Model COBRA Election Notice in English
The Model COBRA Election Notice in Spanish
The Model COBRA Election Notice in Spanish
The DOL Final COBRA Notice Rules (5/26/2004)

USERRA
ARC Overview–New USERRA Requirements Feb. 2005 - pdf file

FSA
ARC Update–Initiatives in Wash, DC RE FSA Plans Feb. 2005 - pdf file
Treasure Notice 2005 - 2.5 Mo Extension of FSA Reimbursements - pdf file

HIPAA
The Final HIPAA Portability Rules
The Model Certificate of Group Health Plan Coverage (for group health plans and issuers)
A Request for Information on Benefit-Specific Waiting Periods Under HIPAA Portability
The Notice of Proposed Rulemaking for Health Coverage Portability: Tolling Certain Time Periods and Interaction With the FMLA
ARC Analysis–Final HIPAA Portability Rules Jan. 2005 - pdf file


Section 125 Cafeteria Plans
IRS Proposed Cafeteria Plan Regulations August 3, 2007 - pdf file
Final IRS Dependent Care Regulations - August 14, 2007 - pdf file
IRS Publication 502 (Medical and Dental Expenses) - pdf file
IRS Publication 503 (Child and Dependent Care Expenses) - pdf file
IRS Cafeteria Plan Regulations 1.125-1 (1984) - pdf file
IRS Cafeteria Plan Regulations 1.125-2 (1989) - pdf file
IRS Cafeteria Plan Regulations 1.125-3 (cafeteria plans & FMLA, 2001) - pdf file
IRS Cafeteria Plan Regulations 1.125-4 (status changes, 2000 & 2001 combined) - pdf file

General IRS Information
IRS Forms and Publications
Frequently Asked Questions of the IRS by Category
IRS Digital Daily
U.S. Tax Code Title 26 by Section
IRS Research Site

Government Accounting Standards
Government Accounting Standards Board (GASB)
The Governmental Accounting Standards Board

Minnesota Statutes
MINNESOTA STATUTES

Social Security & Medicare Information
The Official U.S. Government Site for People with Medicare
Frequently Asked Questions on SSNs and Privacy

Legal Information
The 'Lectric Law Library's
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