Cafeteria Plan Nondiscrimination Rules
Design and Testing Fundamentals (Session I)
The Code’s nondiscrimination rules for cafeteria plans prevent discrimination in favor of individuals who are highly compensated or otherwise key to the sponsor’s business and make compliance with the rules a condition of favorable tax treatment for these individuals. Join our experts in this 90-minute web seminar as they help employers, service providers, and advisors understand and navigate the various applicable tests.
Originally presented on May 17, 2012.
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Here’s some of what was covered:
- Background on the rules and regulatory guidance, impact of controlled group principles, and what happens if a plan is discriminatory.
- Identifying highly compensated individuals and key employees.
- Understanding the eligibility test: employees to include or exclude in testing, employment and entry requirements, and the nondiscriminatory classification test.
- Understanding the contributions and benefits test (including the availability and utilization standards) and the key employee concentration test.
- When to perform nondiscrimination testing, how to avoid problems through monitoring and plan design (including simple cafeteria plans for small employers and the special safe harbor test for premium-only plans).
Speakers: Cheryl Risley Hughes and Susan R. Monkmeyer. Ms. Hughes is an attorney, Of Counsel with the Groom Law Group, Chartered, in Washington, D.C., a Contributing Author of EBIA’s Consumer-Driven Health Care and Fringe Benefits manuals, and a Contributor to EBIA’s Health Care Reform manual. Ms. Monkmeyer is an attorney and Senior Editor at EBIA, and is the Editor and a Contributing Author of EBIA’s Cafeteria Plans manual.
Handouts: A handout of the seminar slides and other information is provided through download.
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