June 22, 2017 Section 125 Cafeteria Plan Rules Review

Background and History • §125 was enacted in 1978 as part of the Revenue Act of 1978 • August 2007 Proposed Cafeteria Plan Regulations • Rescinded both temporary and never finalized proposed regulations issued in

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Notice 2014-55 Additional Permitted Election Changes for ...

100 Foxborough Blvd., Suite 160 • Foxborough, MA 02035 • voice 617 350 7701 • fax 617 350 7744 www.parkerbrown.com September 19, 2014 Notice 2014-55 Additional Permitted Election Changes for Health Coverage Under § 125 Cafeteria Plans

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Additional Permitted Election Changes for Health Coverage ...

1 Additional Permitted Election Changes for Health Coverage under § 125 Cafeteria Plans . Notice 2014-55 . PURPOSE . This notice expands the application of the permitted change rules for health

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Section 125 – Cafeteria Plans -- Modification of ...

1 Section 125 – Cafeteria Plans -- Modification of Application of Rule Prohibiting Deferred Compensation Under a Cafeteria Plan Part III - Administrative, Procedural, and Miscellaneous

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We also recommend that “S” corporations establish …

We also recommend that “S” corporations establish general ledger expense accounts for each “owner-employee” in order to “track” health insurance premiums for annual W-2 reporting.

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Section 125 Premium Only Plan - connerstrong.com

ARTICLE II DEFINITIONS 2.1 Benefit and Benefit Options means any health care benefit, including but not limited to, medical, dental, vision or similar benefits offered under the Plan.