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Cafeteria Plans
Practical Law Practice Note 1-507-0676 (Approx. 56 pages)
Cafeteria Plans
by Preston R. Burch, Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
A Practice Note addressing the key features and requirements of cafeteria plans under Section 125 of the Internal Revenue Code and its implementing regulations. This resource explains the kinds of qualified benefits that may be offered to employees through cafeteria plans, the nondiscrimination requirements applicable to plan benefits, the rules governing cafeteria plan elections, documentation requirements, and the role of the Employee Retirement Income Security Act of 1974 (ERISA) in plan administration.
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Resource ID 1-507-0676© 2024 Thomson Reuters. All rights reserved.