NONDISCRIMINATION TESTING GUIDE
the test rules. The cafeteria plan will continue to be a valid Code §125 plan even if it is discriminatory. A qualified benefit does not cease to be a qualified benefit solely because it is taxable as a result of the violation of a nondiscrimination rule. Controlled and Affiliated Service Groups
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www.treasury.govThe collection of information in this proposed regulation is in §1.125-2 (cafeteria plan elections); §1.125-6(b)-(g) (substantiation of expenses), and §1.125-7 (cafeteria plan nondiscrimination rules). This information is required to file employment tax returns and Forms W-2. The collection of information is voluntary to obtain a benefit.