Cafeteria Plans

New and Updated

• Type:

  Employment Law Guide

  Health Care Benefits: Federal

  Updated to reflect an increase in Patient-Centered Outcomes Research Institute (PCORI) fees, effective for plan or policy years that end on or after October 1, 2025, but before October 1, 2026. 

• Type:

  FAQs

  Does the annual limit on contributions to a flexible spending account (FSA) include the employer's contribution?

• Type:

  FAQs

  Does state tax treatment of cafeteria plan benefits match IRS rules?

• Type:

  FAQs

  What happens if a cafeteria plan is disqualified?

• Type:

  FAQs

  May an employer offer an adoption assistance program as part of its cafeteria plan?