Section 125 Cafeteria Plans: Making Sense of the IRS Rules

$149.00

SKU: 411340

Description

Ensure your cafeteria plans are set up correctly and things are done right the first time.
Cafeteria plans are common, but many employers become overwhelmed by the IRS regulations that govern these plans. In addition, determining when a participant can change their election is not straight forward. This presentation is designed to provide employers with guidance on the benefits of offering a cafeteria plan, a better understanding of the change in status rules and offer practical advice to help avoid administrative and compliance issues.

Date: 2024-09-13 Start Time: 1:00 PM ET End Time: 2:05 PM ET

Learning Objectives

* You will be able to define cafeteria plans.

* You will be able to explain the benefits of offering a cafeteria plan.

* You will be able to discuss when a participant can change their cafeteria plan election.

* You will be able to describe the cafeteria plan implications of offering cash in lieu of coverage under a group health plan.

General Overview
• What Are Cafeteria Plans?
• What Purpose Do They Serve?
• Who Can Participate?
• What Benefits May Be Offered?

Changing Employee Elections
• Election Timeline
• Change in Status Rules • Exceptions to Irrevocability

Cafeteria Plan Issue for Payments in Lieu of Group Health Coverage
• Incentives to Decline Group Health Coverage
• Inclusion of OPT out Provision in Cafeteria Plan
• ACA Affordability Implications

AIPB ,ASA ,CLE (Please check the Detailed Credit Information page for states that have already been approved) ,HR Certification Institute ,CPE ,SHRM ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Patricia L. Beaty, Esq.-Taft Stettinius & Hollister, LLP, Alexander J. Mate, Esq. – Taft Stettinius & Hollister, LLP