Deadline Is Near for 125 Plan and HRA Documents

Your cooperative has just over a week to send any required documents to Cooperative Benefit Administrators (CBA) if you will offer, add or make changes to a 125 Plan in 2017, or if you plan to add or make any changes to a health reimbursement arrangement (HRA) plan. All documents must be received by CBA no later than Friday, September 30.

Please note that all co-ops offering a 125 Plan for the coming plan year—whether any changes will be made to it or not—need to send CBA a 2017 payroll calendar by September 30.

The guide below explains which documents should go to CBA (or be handled otherwise by your co-op) depending on the actions you plan to take for each subgroup you administer:

For 125 Plans

If your co-op is…	Send to CBA by September 30	Keep or distribute at your co-op
Not making any changes to its 125 plan	2017 payroll calendar	N/A
Changing its bank information or payroll frequency	Completed 125 Plan Payroll and Funding Information Form with banking information changes 2017 payroll calendar	N/A
Adopting the $2,550 health FSA participant contribution limit	2017 payroll calendar	Executed Board Resolution* 125 Plan Amendment 125 Plan Summary of Material Modification (SMM) (distribute to participants)
Adopting the health FSA carryover feature	2017 payroll calendar Amended 125 Plan Adoption Agreement	Executed Board Resolution* 125 Plan Amendment 125 Plan SMM (distribute to participants)
Adopting a new 125 plan (Refer to the Checklist for Adoption of the CBA-Administered 125 Plan)	Completed 125 Plan Adoption Agreement Executed 125 Plan Administrative Services Agreement Completed 125 Plan Payroll and Funding Information Form 2017 payroll calendar	Executed Board Resolution* 125 Plan Document 125 Plan SPD and appendices 125 Plan Summary of Benefits and Coverage (SBC)

* If required by your co-op

For Health Reimbursement Arrangements (HRAs)

If your co-op is…	Send to CBA by September 30	Keep or distribute at your co-op
Not making any changes to its HRA plan, bank information or contribution frequency	N/A	N/A
Changing its bank information or contribution frequency	Completed HRA Funding Information Form	N/A
Converting its standard HRA to a deductible HRA plan	Deductible HRA Adoption Agreement	Executed Board Resolution* HRA Plan Amendment SMM (distribute to participants)
Adopting a new HRA plan	Completed HRA Adoption Agreement Executed Administrative Services Agreement Completed HRA Funding Information Form	Executed Board Resolution* HRA Plan Document HRA SPD HRA SBC (Not required for the Retiree HRA Plan)
Adopting the retiree HRA recurring reimbursement feature	Completed Retiree HRA Adoption Agreement	Executed Retiree HRA Board Resolution for Recurring Claim Feature* Retiree HRA Plan Amendment for Recurring Claim Feature Retiree HRA SMM for Recurring Claim Feature

* If required by your co-op.

All of these documents can be found on the Employee Benefits website, under Co-op Insurance > Tax-Advantaged Accounts. Go to the page you need—125 Plan or HRA—and click on 2017 Forms for BAs.

If you have questions about any of the steps required, please call CBA at 866.673.2299, option 1, then 4, or email cba.fsa.hra@nreca.coop.