March’s Feature Video
What Employers Need to Know About Cafeteria Plan Nondiscrimination Rules
A cafeteria plan is a written plan — maintained by an employer for employees — that must meet requirements of the Internal Revenue Code Section 125 regulations. A cafeteria plan provides participants with an opportunity to receive certain benefits on a pre-tax basis. To comply with Section 125, a cafeteria plan must satisfy structural requirements and a set of nondiscrimination rules. This webinar will help employers understand their responsibilities under the nondiscrimination rules.