EBIA Cafeteria Plans

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Written and edited by experienced employee benefits attorneys, EBIA Cafeteria Plans is one of the nation's leading resources for sponsors and administrators, and discusses just about every cafeteria plan design and administration issue. It provides in-depth coverage of legal requirements for cafeteria plans, health FSAs, and DCAPs, and features practical, real-world examples, tips, tables, checklists, and sample documents to keep you in compliance and on top of new developments. You’ll get guidance on:

• Cafeteria Plan Basics. The basics and nuances of cafeteria plan design and administration are covered, with in-depth analysis and clear explanations of complex issues such as cafeteria plan election changes and health care reform’s impact on cafeteria plans.
• Health FSAs. Health FSA design and administration are covered in detail, including issues such as medical care definition, claim substantiation, and debit card programs. A quick-reference table classifies over 350 common expenses as “qualifying,” “not qualifying,” or “potentially qualifying,” making it easy to determine what can be reimbursed.
• DCAPs. Comprehensive coverage is provided of this important benefit. A table of common expenses shows which expenses can be reimbursed.
• Nondiscrimination Rules. We explain the ins and outs of the Code’s nondiscrimination rules for cafeteria plans, health FSAs, and DCAPs. 

In addition, subscribers to the online edition will get access to primary source material including:

• ERISA
• ERISA History
• Advance Notices of Proposed, Interim & Final DOL Rules
• DOL Final Regulations and Interim Rules
• Preambles to DOL Final Regulations and Interim Rules
• DOL Proposed Regulations & Preambles
• Selected US Code Provisions
• Selected US Code Provisions History
• Selected Final Federal Regulations
• Preambles to Selected Final Federal Regulations
• Selected Proposed Federal Regulations & Preambles
• Other Selected Tax Documents & Releases
• ERISA Opinion Letters
• DOL Rulings & Releases
• Other Miscellaneous Nontax Releases
• Internal Revenue Code (1990 - present)
• Code History
• Final and Temporary Regulations
• Advanced Notices of Proposed Rulemaking & Treasury Decisions
• Prior Final and Temporary Regulations (Treasury Decisions)
• Preambles to Final and Temporary Regulations (Treasury Decisions)
• Preambles to Proposed Treasury Regulations (Treasury Decisions)
• Prior Proposed Regulations & Preambles
• Proposed Regulations and Preambles
• IRS Publications
• EBIA Committee Report Excerpts
• PLRs and TAMs (1977 - present)
• Revenue Rulings (1954 - present)
• Revenue Procedures (1955 - present)
• Announcements (1959 - present)
• Notices (1980 - present)
• Internal Revenue Manual

• Cafeteria Plans
  • I. Overview of This Manual
  • II. Cafeteria Plans: The Short Course
  • III. Why Have a Cafeteria Plan?
  • IV. Governing Law for Cafeteria Plans
  • V. Types of Cafeteria Plans & How They Work
  • VI. [Reserved]
  • VII. Overview of Cafeteria Plan Legal Requirements
  • VIII. Who Can Sponsor a Cafeteria Plan?
  • IX. Who Can Participate in a Cafeteria Plan?
  • X. What Benefits Can Be Offered Under a Cafeteria Plan?
  • XI. Offering Dependent Health Coverage Under a Cafeteria Plan
  • XII. Contributions and Cash-Outs
  • XIII. General Rules Governing Participant Elections
  • XIV. When May Participant Elections Be Changed?
  • XV. [Reserved]
  • XVI. Selected Cafeteria Plan Design and Administration Issues
  • XVII. Other Laws That Affect Cafeteria Plans
  • XVIII. [Reserved]
  • XIX. Overview of Legal Requirements for Health FSAs
  • XX. What Expenses Can Be Reimbursed Under a Health FSA?
  • XXI. Selected Health FSA Plan Design and Administration Issues
  • XXII. Other Laws That Affect Health FSAs
  • XXIII. Overview of Legal Requirements for DCAPs
  • XXIV. What Expenses Can Be Reimbursed Under a DCAP?
  • XXV. Selected DCAP Design and Administration Issues
  • XXVI.-XXVII. [Reserved]
  • XXVIII. Nondiscrimination Rules—The Core Concepts
  • XXIX. Cafeteria Plan Nondiscrimination Rules
  • XXX. [Reserved]
  • XXXI. Health FSA Nondiscrimination Rules
  • XXXII. DCAP Nondiscrimination Rules
  • XXXIII. Simple Cafeteria Plans
  • XXXIV. Form 5500 and Other Reporting Requirements
  • XXXV. Required Disclosures to Cafeteria Plan, Health FSA, and DCAP Participants
  • XXXVI. Establishing, Administering, and Terminating a Cafeteria Plan
  • XXXVII. Mistakes Happen: Correcting Administrative Errors and Compliance Problems
  • XXXVIII. Cafeteria Plan Audits
  • Index
    • Numerics
    • A
    • B
    • C
    • D
    • E
    • F
    • G
    • H
    • I
    • K
    • L
    • M
    • N
    • O
    • P
    • Q
    • R
    • S
    • T
    • U
    • V
    • W
  • Appendix
    • Sample Documents
    • Table of Limits and Other Resources

• EBIA's Cafeteria Plans: Excerpt View
• EBIA's Cafeteria Plans: List of Sample Documents View
• EBIA's Cafeteria Plans: What's New View