Cafeteria Plans

New and Updated

• Type:

  Editor's Choice

  Coronavirus (COVID-19): Benefits

  Updated to include information on the COBRA subsidies under the ARPA.

• Type:

  Employment Law Manual

  Health Care Benefits: Federal

  Updated to reflect the minimum value percentage and pay or play penalties for 2021; under review in relation to legal developments regarding the Consolidated Appropriations Act, 2021.

• Date:

  May 18, 2020

  Type:

  News

  IRS Allows Mid-Year Changes to Cafeteria Plans in Response to Coronavirus

  The Internal Revenue Service (IRS) is allowing employers to decide if they want to let employees make mid-year elections for health coverage, health flexible spending accounts (FSAs) and dependent care assistance programs.

• Type:

  Employment Law Manual

  Taxation of Employee Benefits: California

  Updated to reflect changed requirements for registered domestic partnerships, effective January 1, 2020.

• Type:

  Employment Law Manual

  Taxation of Employee Benefits: West Virginia

  In-depth review of the spectrum of West Virginia employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Manual

  Taxation of Employee Benefits: Vermont

  In-depth review of the spectrum of Vermont employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Manual

  Taxation of Employee Benefits: Pennsylvania

  In-depth review of the spectrum of Pennsylvania employment law requirements HR must follow in respect to taxation of employee benefits

• Type:

  Employment Law Manual

  Taxation of Employee Benefits: Kansas

  In-depth review of the spectrum of Kansas employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Manual

  Taxation of Employee Benefits: North Dakota

  In-depth review of the spectrum of North Dakota employment law requirements HR must follow with respect to taxation of employee benefits.

• Type:

  Employment Law Manual

  Taxation of Employee Benefits: Montana

  In-depth review of the spectrum of Montana employment law requirements HR must follow with respect to taxation of employee benefits.