Understanding the complexities and nuances of insurance policies is rarely a simple task. This can be especially true of employer-provided healthcare plans, which offer many different types of ...

A “simple cafeteria plan” means a cafeteria plan that is established and maintained by an eligible employer and with respect to which contribution, eligibility, and participation requirements are met.

Under IRC Section 6039D, an employer sponsoring a cafeteria plan was required to file an information return with the IRS. This return indicated the number of the employer’s employees, the number of ...

The IRS continues to consider the effects of the Supreme Court’s Windsor decision on federal tax law, and its most recent guidance deals with elections and reimbursements for cafeteria plans, health ...

Section 125 cafeteria plans are relatively easy to set up and are extremely beneficial to both employers and employees, but they should not be considered “set-it-and-forget-it plans.” An increase in ...

What happens if an employee wants to drop out of the company plan and get into the exchange? Seems like an option except the cafeteria plan rules prevent someone from making a mid-year change in their ...

If you have a cafeteria plan at your company, does it allow for mid-year election changes? Understanding qualifying events, special enrollment periods and the impact of these on you as a business ...