- How to determine eligibility for HSAs, understand contribution limits, and manage midyear changes like Medicare entitlement and adoption rulings. - How HSAs provide unique tax advantages and the essential tax forms and reporting rules for compliant administration. - Common errors related to contributions and distributions, and strategies to avoid penalties. - The compliance rules for coordinating HSAs with FSAs and HRAs, and how to manage rollovers and grace periods. - Practical tips for brokers and employers to stay compliant, including non-discrimination testing, plan documents, and proper HSA management.

- The key compliance responsibilities employers must address during the Open Enrollment period. - The purpose, content, and distribution requirements of plan documents, including Summary Plan Descriptions (SPDs), plan amendments, and wrap documents. - The compliance obligations associated with Section 125 cafeteria plans, Form 5500 filings, COBRA notices, and ACA reporting as they relate to Open Enrollment. - The role of nondiscrimination testing in renewal and Open Enrollment processes, especially for highly compensated populations. - Common compliance mistakes employers make during Open Enrollment and how to identify potential risk areas. - Actionable strategies brokers can use to help employer clients maintain compliance and avoid regulatory penalties. - The role of third-party administrators (TPAs) in supporting plan documentation, filings, and overall compliance management.

Explain the legal framework for nondiscrimination testing under ERISA, Section 125, and Section 105(h). Differentiate POP and cafeteria plan requirements and describe how POP interacts with Section 125 elections. Identify common testing failures affecting highly compensated and key employees and the consequences of failure. Outline a timing strategy for mid-year and post-enrollment testing and describe available correction methods. Develop a broker playbook for documentation, client education, and audit readiness.

Describe required ERISA plan documents and SPD/wrap document alignment. Identify Form 5500 applicability, deadlines, extensions, and common filing mistakes. Explain ACA reporting timelines and how OE changes impact reporting accuracy. Develop a documentation review and update cadence tied to OE and year-end. Prepare an audit readiness file with evidence of required notices and filings.

Define LMNs and describe when they are required for FSA/HSA reimbursement. Differentiate compliant physician-issued LMNs from risky template-driven approvals. Identify common substantiation gaps and denial drivers for LMN-based claims. Outline a broker/employer process for documentation review and participant education.