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Sarah Borders
- Jan 23
- 2 min
Wraps vs POPs (2/3): What's a POP doc, and who needs one?
The IRS Section 125 rules apply to every employer that lets employees pay for benefits with pre-tax dollars. These rules say that...
Sarah Borders
- Jan 16
- 2 min
Wraps vs POPs (1/3): What's the difference? Who needs them?
Beyond requiring that a plan “be established and maintained pursuant to a written instrument,” ERISA does not say exactly what...
Sarah Borders
- Nov 11, 2022
- 0 min
Sarah Borders
- Apr 6, 2020
- 2 min
Can you charge employees for their health insurance while on furlough or unpaid leave?
During COVID-19 “shelter in place” orders, many employers are choosing to put employees on furlough or unpaid leave and continue...
Sarah Borders
- Nov 26, 2019
- 2 min
Can an employer allow pre-tax premium payments for employees’ worksite products?
Beginning back in 2014, cafeteria plans cannot be used to pay pre-tax premiums for individual health policies that provide major medical...
Sarah Borders
- Sep 3, 2019
- 2 min
Self-insured plans have to contend with 105 nondiscrimination rules
If an employer decides to vary employer contributions based on business-related classifications, they are generally allowed to do so as...
Sarah Borders
- Aug 28, 2019
- 2 min
Can an employer give better benefits or contributions to certain employees?
Whenever an employer wants to vary employer contributions or benefits for different classes of employees, and also allows pre-tax...
Sarah Borders
- Jun 17, 2019
- 2 min
Can a Change be Made Upon Legal Separation or End of Domestic Partner Relationship?
Changes in legal marital status allow an employee to make a corresponding, prospective election change mid-plan year. These include...
Sarah Borders
- Jun 3, 2019
- 2 min
Qualifying life events and "change in coverage under other employer plan"
The Section 125 rules say that a cafeteria plan can allow participants to make certain election changes midyear due to a change in...
Sarah Borders
- May 26, 2019
- 2 min
Qualifying life events and "change in employment status"
The Section 125 rules provide a list of “change in status” events, which allow certain midyear changes to an employee’s pre-tax election....
Sarah Borders
- May 19, 2019
- 2 min
Section 125 Qualifying Events are Deceptively Tricky
Pre-tax elections made under a cafeteria plan are irrevocable for the period of coverage (typically for the plan year). In other words,...
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