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The IRS Section 125 rules apply to every employer that lets employees pay for benefits with pre-tax dollars. These rules say that...

Beyond requiring that a plan “be established and maintained pursuant to a written instrument,” ERISA does not say exactly what...

During COVID-19 “shelter in place” orders, many employers are choosing to put employees on furlough or unpaid leave and continue...

Beginning back in 2014, cafeteria plans cannot be used to pay pre-tax premiums for individual health policies that provide major medical...

If an employer decides to vary employer contributions based on business-related classifications, they are generally allowed to do so as...

Whenever an employer wants to vary employer contributions or benefits for different classes of employees, and also allows pre-tax...

Changes in legal marital status allow an employee to make a corresponding, prospective election change mid-plan year. These include...

The Section 125 rules say that a cafeteria plan can allow participants to make certain election changes midyear due to a change in...

The Section 125 rules provide a list of “change in status” events, which allow certain midyear changes to an employee’s pre-tax election....

Pre-tax elections made under a cafeteria plan are irrevocable for the period of coverage (typically for the plan year). In other words,...