A Comprehensive Guide to Cafeteria Plans Training Class

A Comprehensive Guide to Cafeteria Plans Training Seminar

• Cafeteria plan basics
  
• Types of plans
  
• Eligibility rules
  
• Plan documentation requirements
  
• Reporting and disclosure requirements
  
• Status change rules
  
• Claims procedures
  
• Uniform Coverage and Forfeiture rules
  
• Discrimination testing
  
• Impact of other federal laws

• Can an employer require eligible employees to pay certain insurance premiums pre-tax?
  
• Can an employer exclude employees in particular departments, divisions, locations, subsidiaries, or bargaining units from participating in the plan?
  
• What are the six IRS required elements that must be included in a plan document, and what other items should be included?
  
• Can an employee change his or her medical plan coverage and/or Health FSA election during the plan year if his or her spouse signs up for family coverage under a health plan at his or her employer's open enrollment?
  
• If a court orders a divorced employee to pay child care expenses, can the employee pay them pre-tax through a dependent care account?
  
• What kinds of over-the-counter items can be reimbursed by a Health FSA plan and how do the IRS's rules against "stockpiling" impact the eligibility of these expenses?
  
• How do the discrimination tests work and how often must they be met?
  
• What special rules apply to individuals whose FMLA leave extends beyond the end of the plan year?