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2017 Section 125 Cafeteria Plan Rules Review

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Health Plans Tax-Favored Page 1 of 23 12:41 - 12-Feb-2021 ...

Health Plans Tax-Favored Page 1 of 23 12:41 - 12-Feb-2021 ...

www.irs.gov

unused benefits from a plan year ending in 2020 to a plan year ending in 2021 and from a plan year ending in 2021 to a plan year ending in 2022. • A health FSA may extend the grace period for using unused benefits for a plan year ending in 2020 or 2021 to 12 months after the end of the plan year. • A health FSA may allow an individual who ...

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