Not since 2009 has a plan administrator had such an active role to plan in the administration of COBRA.

The goal of the group health provisions passed in the CAA legislation is to improve transparency. The new legislation also aims to address deficiencies by outlining a plan sponsor's responsibilities as a fiduciary across four key areas.

Here's what you should know about HSA contribution limits, tax treatment and rollovers.

Among plan sponsors who say they are familiar with the act, many are still unfamiliar with provisions that improve access to in-plan lifetime income solutions.