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Cafeteria Plan Reimbursement Issues Training Class |
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Cafeteria Plan Reimbursement Issues Training Seminar
A participant in a Section 125 cafeteria plan completely avoids taxes on employee salary reduction contributions for medical insurance premiums and the dollars he/she elects to contribute to the health and dependent care reimbursement arrangements. It goes without saying that any time individuals are able to bypass paying taxes, the IRS is going to have some concerns. The result is a complex array of detailed and technical IRS requirements which must be met before taxes can be avoided.
A case in point is the IRS rules dealing with the reimbursement of expenses in a cafeteria plan such as a Flexible Spending Arrangement (FSA) program. An FSA administrator must decide if a requested reimbursement is permitted under the terms of the complicated IRS requirements. A violation of the IRS rules can result in IRS sanctions, including penalties and back taxes for tax years long since closed.
Covered topics for health care accounts include:- What is a qualified medical expense?
- The four-part test
- Code Section 213(d)
- Deductible vs. reimbursable
- Incurred vs. paid
- Non-prescription medications
- Weight loss programs
- Exercise equipment
- Capital expenditures
- Stockpiling items at the end of the period of coverage
- Debit cards
- Insurance premiums
- Correcting improper reimbursements
Covered topics for Dependent Care Assistance Plans:- Deemed income rule
- Divorced parents - who can participate in a DCAP?
- What are employment related expenses?
- Qualifying individuals
- Summer camp
- Overnight camp
- After school care
- Nursery school vs. kindergarten
- Reimbursement for services provided by a relative
- Reimbursement for services provided while the participant is sick
Your employees are depending on you to get it right. We'll help you come through for them. Join us on June 3 as we cover all of these issues and more.
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Price |
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$159.00
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