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June 22, 2017 Section 125 Cafeteria Plan Rules Review

June 22, 2017 Presented by Benefit ComplySection 125 Cafeteria plan Rules ReviewSection 125 Cafeteria plan Rules Review Welcome! We will begin at 3 Eastern There will be no sound until we begin the webinar. When we begin, you can listen to the audio portion through your computer speakers or by calling into the phone conference number provided in your confirmation email. You will be able to submit questions during the webinar by using the Questions box located on your webinar control panel. Slides can be printed from the webinar control panel expand the Handouts Section and click the file to 125 Cafeteria plan Rules ReviewAssurex Global Partners Catto & Catto Cottingham & Butler Cragin& Pike, Inc. The Crichton Group Daniel & Henry Frenkel Benefits Gillis, Ellis & Baker, Inc. Haylor, Freyer& Coon, Inc.

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• §125 was enacted in 1978 as part of the Revenue Act of 1978 • August 2007 Proposed Cafeteria Plan Regulations • Rescinded both temporary and never finalized proposed regulations issued in

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  Rules, 2017, Section, Plan, Cafeteria, 2017 section 125 cafeteria plan rules

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