Section 125 Cafeteria Plans and most employee welfare benefit plans have requirements for nondiscrimination in terms of paying for benefits and eligibility for benefits. These requirements are intended to ensure that the benefits are available to most employees and do not favor employees defined as “highly compensated” or “key.” The rules are complicated and the requirements can be confusing. Please join us for an overview of these requirements.

In this webinar we cover:

  • Cafeteria plans (pre-tax plans):
    • Eligibility
    • Concentration and Benefits
    • “Key” employee concentration
  • Self-insured medical plans, including
    health FSAs:

    • Eligibility
    • Benefits
  • Dependent care FSAs:
    • Eligibility
    • Contributions and Benefits
  • 55% average benefits
  • Additional discussion on fully-insured
    health plans, life insurance, and
    disability plans

Watch the webinar now