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Sarah Borders
Apr 20, 20192 min read
Dependent Care FSAs can be tricky
Employees may generally participate in a dependent care assistance program through salary reductions under a cafeteria plan (called a...
Sarah Borders
Apr 13, 20192 min read
Retroactive enrollments violate cafeteria plan rules
Contrary to what’s commonly done in practice, Section 125 requires that employers only permit employees’ election changes on a...
Sarah Borders
Apr 6, 20191 min read
Who is a Fiduciary under ERISA?
Every ERISA plan has to have a “named” fiduciary who is the person responsible for plan administration. However, named fiduciaries are...
Sarah Borders
Apr 2, 20192 min read
Important facts to remember about HSAs
HSAs are often confused with health FSAs, but they are very different. Here’s a quick overview of how an HSA works to help keep it all...
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