What language should be included in a COBRA notice regarding HSA and FSA plans? Especially the HSA where the employer contributed to the HSA account using the a third-party vendor. 2023
We have a prospect that came to us with 19 full-time and 10 part-time employees. They have offered COBRA in the past. Are they required to offer COBRA because part-time employees count toward the threshold of 20 employees? If part-time employees count, what is the formula for counting them? What is the previous year’s measurement lookback period to determine going forward if a company should continue to offer COBRA? 2023