What HR Needs to Know About Cafeteria Plan Compliance

Even though Section 125 cafeteria plans are common, ERISA compliance can be an oversight for many employers. Here’s what you need to know.

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US Code 125 - Cafeteria plans | Internal Revenue Code 

https://www.law.cornell.edu/uscode/text/26/125

Understanding Section 125 Cafeteria Plans| SHRM 

https://www.shrm.org/resourcesandtools/tools-and-samples/toolkits/pages/understanding-section-125-cafeteria-plans.aspx

Meeting Your Fiduciary Responsibilities | US Department of Labor 

https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/publications/meeting-your-fiduciary-responsibilities.pdf

Understanding Your Fiduciary Responsibilities Under a Group Health Plan | US Department of Labor

https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/publications/understanding-your-fiduciary-responsibilities-under-a-group-health-plan.pdf

Reporting and Disclosure Guide for Employee Benefit Plans | US Department of Labor  

https://www.dol.gov/sites/dolgov/files/EBSA/about-ebsa/our-activities/resource-center/publications/reporting-and-disclosure-guide-for-employee-benefit-plans.pdf

What is the difference between a plan document and a summary plan description? | SHRM 

Form 5500 Series | US Department of Labor 

https://www.shrm.org/resourcesandtools/tools-and-samples/hr-qa/pages/whatsthediffbetweenplandocsandasummaryplandescription.aspx

Publication 15-B (2022), Employer's Tax Guide to Fringe Benefits | Internal Revenue Service https://www.irs.gov/publications/p15b#en_US_2022_publink1000193632

Alpine TPA 

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