What Employers Need to Know about Cafeteria Plan Nondiscrimination Rules
Tuesday, March 14, 2017
2:00 p.m. ET / 11:00 a.m. PT
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.
This webinar will:
- Review the basics of a cafeteria plan
- Explain the key terms used in the nondiscrimination tests
- Discuss the nondiscrimination tests
- Discuss the safe harbors for cafeteria plans
- Describe testing frequency
- Discuss the consequences of failing nondiscrimination testing
- Describe best practices in cafeteria plan design, testing, and taking corrective actions
This 60-minute intermediate level webinar will help employers understand cafeteria plan nondiscrimination rules.
The presentation will be posted on the UBA website the day before the webinar.
Lorie Maring is Of Counsel in the Atlanta, Georgia, office of Fisher Phillips. She focuses her practice on helping employers navigate ERISA and other state and federal laws impacting the design, implementation and ongoing compliance of their employee benefit plans and programs.
Ms. Maring regularly advises clients on the Affordable Care Act, health and welfare benefits, qualified plans, executive compensation, MEWAs, and multiemployer plan issues.
She also represents employers in managing IRS and DOL audits, HIPAA compliance and fiduciary obligations. She serves clients in the public and private sector, including non-profit organizations and trade associations.
Ms. Maring received her Juris Doctor degree, cum laude, from the University of South carolina School of Law in Columbia, S.C.
Contact your local UBA Partner Firm to receive a complimentary registration for this informative presentation or visit www.UBAbenefits.com.