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 ...

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 ...

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 ...

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.

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 ...

Voluntary salary reductions for health flexible spending cafeteria plans and annual deductibles for medical savings accounts will slightly increase next year. The Internal Revenue Service announced on ...