IRS Issues Comprehensive Guidance for Cafeterial Plans (ET28)

The Internal Revenue Service has issued new proposed regulations on cafeteria plans. The comprehensive new guidance replaces the proposed regulations issued in 1984 and 1989, and will affect both the form and operation of all employer-sponsored cafeteria plans. This presentation will review the new proposed regulations with emphasis on the practical implications for employers and address the following issues.

• Overview of the new proposed regulations
• Permissible cafeteria plan benefits and features
• New rules for cafeteria plan nondiscrimination testing
• Substantiation rules for cafeteria plan benefits
• Ensuring that your cafeteria plan will satisfy the new rules

Additional Information

Continuing Education (CE) Credits/Recertification

The International Foundation's e-learning courses can be used to meet licensing and other continuing professional education requirements.

• If you are in need of HRCI Recertification Credit, click here to view approved credit hours.
• Visit the Continuing Education page for complete information.

Presenter