Comprehensive Benefit Administration
From pre-tax savings accounts to COBRA administration and ACA compliance, CAS manages the full spectrum of employee benefit programs — so you don't have to.
Reimbursement Accounts
Flexible spending, savings, and employer-funded benefit accounts designed to support employees while giving employers greater flexibility.
- Section 125 Plan Administration
- Single Card Solution (Debit Card for Employees)
- Custom Plan Design & Year-End Rollover Management
Contributions are deducted pre-tax from payroll — free of FICA, federal, and state withholding — and used for eligible medical, dental, vision, or dependent care expenses.
- Front-loaded: the full annual election is available on day one of the plan year.
- 2026 IRS max: $3,400 per employee (employer may set a lower cap).
- Unused funds: may roll over (up to $680 for 2026), carry a 2½-month grace period, or a run-out period, depending on plan design.
- LPFSA variant: same tax advantage, limited to dental & vision — pairs with an HSA without affecting eligibility.
- Triple Tax Advantage (Contributions, Growth, Withdrawals)
- Investment Account Integration
- Automated Employer Matching Administration
An individually-owned, tax-sheltered account paired with a High Deductible Health Plan (HDHP) — think of it like an IRA for healthcare.
- No use-it-or-lose-it: funds roll over indefinitely and move with the employee between jobs.
- 2026 limits: $4,400 individual / $8,750 family, plus a $1,000 catch-up at age 55+.
- Not eligible if enrolled in Medicare, covered by a non-HSA health plan, or claimed as a dependent.
- Benefit Statements
- Custom Reimbursement Rules
Fully employer-funded reimbursement for out-of-pocket medical expenses the employer designates as eligible — routine care, hospital costs, medications, dental, vision, copays, and more.
- Employer contributions aren't taxable income to the employee.
- Rollover of unused funds depends on the specific plan design.
- Dependent Eligibility Verification
- Automatic Payroll Integration
Covers daycare centers, nannies, summer camps, before/after-school care, and similar dependent-care costs.
- Funds become available as they're contributed each pay period (not front-loaded like an FSA).
- 2026 IRS max: $7,500 married filing jointly / $3,750 single or married filing separately.
- Custom Eligible Category Setup
- Real-time Expense Approvals
A fully employer-funded account supporting physical, financial, and emotional well-being, with eligible expenses set entirely by the employer.
- No employee contributions — 100% employer-funded.
- Common uses: gym memberships, fitness equipment, financial planning, counseling, and more.
- Employer sets contribution amounts, eligible expenses, and rollover rules.
Leave Administration
Centralized administration across federal, state, company, medical & military leave programs.
- Eligibility Tracking & Notice Generation
- Medical Certification Review
Under FMLA, employers must allow employees to continue their health benefits coverage under the same conditions as if they were actively working. The IRS provides three options for collecting premium payments from employees on leave:
IRS Premium Payment Options
- Pre-pay: the employee makes a lump-sum payment or makes arrangements to pay the premiums before the leave begins.
- Pay-as-you-go: the employee makes regular payments during the leave period to cover the premiums as they become due.
- Catch-up: the employee pays the accumulated premiums upon their return to work.
Who Is Eligible?
- Covered employers generally have 50+ employees
- Employees must meet specific tenure, hours-worked and worksite requirements
What Qualifies?
- Employee's own serious health condition
- Care for a qualifying family member
- Birth, adoption or placement of a child
- Certain military family circumstances
How Does CAS Help?
- FMLA administration & tracking
- Required notices & documentation
- Leave tracking and important deadlines
- Regulatory support and guidance
The CAS Advantage
- Reduces the administrative burden on HR
- Centralizes leave information and tracking
- Helps employers navigate complex leave requirements
- Provides ongoing support throughout the leave process
- PFML Program Tracking
- State Notice & Compliance Support
Mandatory PFML
- 13 states + Washington, D.C. have mandatory paid family & medical leave programs.
- Most are funded through employee payroll taxes; some include employer contributions.
- New York requires employers to purchase coverage through private insurers.
Voluntary Paid Leave
- 10 states offer voluntary paid leave options through private insurers.
- States: AL, AR, FL, KY, NH, SC, TN, TX, VT & VA.
Paid Parental Leave
- Most states provide some paid parental leave for state employees.
- Coverage may include birth, adoption and/or foster placement.
- Eligibility varies from executive branch employees to all public employees.
CAS handles state-required leave notices & tracking for leave clients.
- Details coming soon
- Leave Policy Administration
- Balance & Accrual Tracking
What Is Company Leave?
- Employer-provided leave based on company policies
- May include PTO, vacation, sick, personal, bereavement & parental leave
How Does It Work?
- Employers establish eligibility, accrual & usage rules
- Employees request and use leave according to company policy
- Company leave may run concurrently with FMLA when applicable
What Should Be Tracked?
- Eligibility & leave balances
- Accruals & usage
- Requests & important dates
- Required documentation
How Does CAS Help?
- Company leave administration & tracking
- Centralized leave information
- Leave balance & usage tracking
- Coordination with other applicable leave programs
The CAS Advantage
- Reduces manual HR administration
- Creates a consistent leave management process
- Gives employers greater visibility into leave usage
- Helps HR teams spend less time tracking leave and more time supporting their people
- USERRA Compliance Support
- Reemployment Tracking
What Is USERRA?
- Federal law protecting employment rights related to qualifying military service
- Applies to public and private employers, regardless of size
What Does It Protect?
- Military leave rights
- Reemployment rights
- Seniority, status & pay protections
- Protection from discrimination and retaliation
What About Benefits?
- Health coverage may continue for up to 24 months
- Certain pension and benefit protections also apply
What Happens When Employees Return?
- Eligible employees must generally be promptly reemployed
- Employees generally return to the position they would have attained had they remained continuously employed
How Does CAS Help?
- Military leave administration & tracking
- Documentation and important dates
- Administrative support for employers
- Helps simplify the management of complex leave requirements
CAS helps employers manage the details of leave administration while supporting employees throughout the process.
Compliance
Regulatory reporting, testing, and compliance services designed to help employers meet their ongoing benefit-plan obligations.
- ACA Compliance & Consulting
- ACA 1094/1095 Reporting
What Does CAS Handle?
- ACA compliance & reporting support
- ALE determination & reporting requirements
- Coordination with employers, carriers & agents
What Information Is Needed?
- Employer information
- Employee information
- ACA coding & required reporting data
What Does CAS Report?
- Prepares Forms 1094/1095
- Electronically files with the IRS
- Provides required forms to employers & employees
How Does CAS Help?
- Provides reporting templates & guidance
- Helps gather and organize required data
- Keeps clients informed of regulatory changes
The CAS Advantage
- Simplifies a complex compliance process
- Helps reduce administrative burden
- Provides dedicated support throughout ACA reporting
- EFAST2 Electronic Filing
- SAR (Summary Annual Report) Generation
ERISA Requirement
What Is Form 5500?
- Annual reporting requirement for certain employee benefit plans
- Filed with the DOL, IRS & PBGC
- Provides information about plan operations and financial activity
Which Plans?
- Certain ERISA-covered health & welfare plans
- Retirement plans
- Certain insured & self-funded benefit plans
- Requirements vary by plan type
What Is Reported?
- Employer & plan information
- Participant counts
- Contributions & benefits
- Financial & plan information
- Required schedules, when applicable
When Is It Due?
- Generally due 7 months after the plan year ends
- Extensions may be available
- Late or incomplete filings may result in penalties
How Does CAS Help?
- Form 5500 reporting support
- Data gathering & organization
- Plan & participant information
- Filing coordination & deadline support
CAS helps simplify the Form 5500 process so employers can stay focused on their people — not paperwork.
- PCORI Fee Calculation
- Quarterly Excise Tax Reporting
For level-funded, self-insured, and some HRA plans.
What Is Form 720?
- Quarterly Federal Excise Tax Return
- Used to report certain federal excise taxes
- Employer health plans may use Form 720 to report the PCORI fee
Who Pays the PCORI Fee?
- Generally self-insured health plans
- Insurance carriers generally pay for fully insured plans
- Responsibility depends on plan structure
What Is Calculated?
- Average covered lives
- Applicable PCORI fee rate
- Total fee owed
When Is It Due?
- PCORI fees are generally reported annually
- July 31 deadline
- Payment and reporting are submitted to the IRS
How Does CAS Help?
- PCORI fee calculation & reporting support
- Covered-lives data
- Form 720 preparation assistance
- Deadline & administrative support
CAS helps simplify 720 reporting and takes the guesswork out of the process.
- IRC Section 125 & 105(h) Testing
- Key & Highly Compensated Employee Ratios
What Is NDT?
- IRS testing to ensure benefit plans do not discriminate between HCEs/key employees and other employees.
Which Plans?
- Section 125 plans, including FSAs
- HRAs
- Self-Insured Medical Plans (SIMPs)
When to Test?
- Complete by the last day of the plan year
- Include employees employed at any point during the plan year
- Testing may also be performed early or mid-year
If You Pass
- Retain a copy of your testing results and template.
If You Fail
- Review the reason for failure and recommended corrections.
- Work with benefits counsel or a qualified tax/benefits advisor to address compliance issues.
How Does CAS Help?
- NDT administration & testing
- Data collection & analysis
- Test results & reporting
- Support identifying potential compliance issues
CAS helps employers identify potential NDT issues before they become a year-end headache.
- Premium Only Plan (POP) Documents
- WRAP Documents & Summary Plan Descriptions
- ERISA Notice & Document Service