NEWS

Cafeteria Plan Amendments


A Year End Action Item

If your company permits employees to pay for certain benefits, such as health coverage, on a pre-tax basis under an Internal Revenue Code Section 125 plan (also known as a cafeteria plan), you may be required to amend that cafeteria plan by December 31, 2014. Windsor v. United States Changes, Healthcare FSA Limit, Optional $500 Carryover and Optional New Mid-Year Election Changes.

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