SECTION 4: HEALTH, ACCIDENT, AND RETIREMENT BENEFITS

Across

1. Insurance covering qualified long-term care services and treated as health insurance for payroll tax purposes.
9. State-required insurance providing benefits for job-related injuries or illness.
14. An officer or owner whose compensation exceeds certain limits for benefit plan testing.
16. Additional elective deferrals allowed for eligible employees above standard limits.
17. Federal or state exchange where individuals may purchase health coverage.
19. Age at which full Social Security benefits are payable.
21. Wages earned but paid at a future date, typically through a retirement arrangement.
22. An employer-funded arrangement reimbursing employees for qualified medical expenses.
25. An additional period after the plan year during which FSA expenses may be incurred.
26. Health care reform law requiring certain employers to offer affordable health coverage to full-time employees.
27. A tax-favored medical savings account used with high-deductible health plans.
28. A cafeteria plan provision allowing unused health FSA amounts to be used in the following year.
32. Payments made to employees due to illness or injury, which may be provided by the employer or a third party.
33. Deferred compensation plan for state, local government, and certain nonprofit employees.
34. A benefit plan under IRC Section 125 allowing employees to choose between cash and qualified benefits using pretax salary reductions.
36. Earliest age at which Social Security retirement benefits may be received.
40. An arrangement allowing employees to use pretax wages to pay qualified medical or dependent care expenses.
43. Transfer of eligible retirement plan funds into a designated Roth account within the plan.
45. A medical savings account established under specific IRS rules.
47. Incentive stock option or stock purchase plan option qualifying for special tax treatment.
49. A military member or veteran eligible for extended FMLA leave due to serious injury or illness.
51. Pretax contributions an employee elects to contribute to a qualified retirement plan.
54. The requirement that applicable large employers offer affordable minimum value health coverage to full-time employees.
55. An event that causes loss of group health coverage and triggers COBRA continuation rights.
56. A state where workers’ compensation coverage must be obtained through a state fund.
60. Health coverage provided by an employer that must be reported on Form W-2.
62. Retirement plan with benefits based on account balance at retirement.

Down

2. Contributions exceeding the IRS annual limit for deferred compensation.
3. Tests ensuring benefit plans do not favor highly compensated or key employees.
4. Incentive stock option offering favorable tax treatment if requirements are met.
5. A retirement plan that does not meet IRS qualification requirements.
6. Refund issued when an insurer fails to meet the required medical loss ratio.
7. An employer with at least 50 full-time and full-time equivalent employees subject to employer shared responsibility requirements.
8. An employee who meets ownership or compensation thresholds used in benefit nondiscrimination rules.
10. Percentage used to test whether employee deferrals in a 401(k) plan are nondiscriminatory.
11. The minimum level of health insurance coverage required under the Affordable Care Act.
12. Retirement plan for employees of public schools and certain tax-exempt organizations.
13. Stock option that does not meet the requirements for favorable tax treatment.
15. Coverage that pays at least 60 percent of the total allowed cost of benefits.
18. Popular name for federal health care reform legislation enacted in 2010.
20. Federal law requiring employers to offer continuation of group health coverage after qualifying events.
22. A tax-exempt account used to pay qualified medical expenses.
23. Safe-harbor automatic enrollment retirement plan design.
24. Employee option to choose from a menu of employer-provided benefits.
27. The percentage of premium revenue insurers must spend on medical care and quality improvement.
29. Individual retirement arrangement allowing after-tax contributions and tax-free distributions.
30. Retirement plan with simplified requirements for small employers.
31. A health reimbursement arrangement for small employers that do not offer group health coverage.
35. A retirement plan allowing employees to defer pretax compensation into an investment account.
37. Individual retirement arrangement established for an individual’s retirement savings.
38. Employer-provided term life insurance coverage.
39. Arrangement where employer and employee share the cost and benefits of a life insurance policy.
41. Percentage used to test whether employer matching and after-tax contributions are nondiscriminatory.
42. Plan allowing employees to purchase employer stock at a discount.
44. Automatic pretax salary reduction for benefits without an affirmative employee election.
46. Payments made by a state or insurer to employees for nonjob-related illness or injury.
48. Retirement plan providing benefits based on a formula such as salary and service.
50. A retirement or benefit plan meeting IRS requirements for favorable tax treatment.
52. An arrangement allowing employees to choose between cash or retirement plan contributions.
53. Federal law protecting health information privacy and limiting preexisting condition exclusions.
57. Simplified employee pension plan for small employers.
58. Retirement plan designed to invest primarily in employer stock.
59. Federal law providing eligible employees unpaid job-protected leave for family or medical reasons.
61. Automatic enrollment retirement plan with limited distribution relief.