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If the employer pays the premiums for the following benefits: Life, AD & D, Long Term Disability, and a cafeteria plan does NOT exist, would a Form 5500 with related Schedule A information have to be filed if the benefits have over 100 participants? If filing is required, and a cafeteria plan document does not exist, what plan number do you put on Form 5500? I'm getting confused about filing a Form 5500 and Schedule a information for benefits in a cafeteria plan as opposed to welfare benefits plan not covered under a cafeteria plan. Can someone please clarify this for me? Thank You

If an eligible employee fails to submit the necessary paperwork to establish the HSA, what happens to the employer's contribution if the employee is now terminated. The employee did not elect to contribute to her HSA, but did elect employee and spouse HDHP coverage. The employer contributes a certain amount for employee and spouse coverage under a HDHP so it submitted her contribution to the financial institution each month (2 months). It was just discovered that her account was never established as a result of the financial institution sending the employer contribution back to the employer. How must this refund be handled: 1) Sent on to the terminated employee without tax consequenses since it was all employer contributions 2) Employer keeps reimbursement since employee failed to establish HSA 3) Must terminated employee open the HSA so contributions can be deposited. I do see in 26 CFR Part 54, III that an employer is not required to make comparable contributions for a calendar year to an employee's HSA if the employee has not established an HSA by December 31st of the calendar year. The employee was hired on 12/4/06. She was eligible for the HSA on 2/1/07. She terminated employment on March 10, 2007. The employer had submitted their contribution to her account for February and March 2007. Your help and guidance in this matter is greatly appreciated.

Company has a HDHP medical plan that also covers preventative care benefits, and has a Dental Insurance plan. Company also has an HSA and an FSA. I understand that an employee cannot have both unless the FSA is a limited purpose FSA. With the HDHP covering preventative care, and the dental insurance plan covering dental expenses, must the dental deductible and vision care expenses be filed under the FSA or can they be filed under the HSA if the employee elects out of the FSA? Are dental expenses and vision expenses not considered as medical expenses under Code Section 213 and they cannot be paid by an HSA? Since we are now able to fund the HSA to the annual limits, why would an FSA be needed if it would cover all of the above? I would appreciate any assistance and/or direction in this matter. Thank You

Company has HDHP with HSA. Employer contributions are made to all employees. Husband and wife are both employed by this same company and they are each eligible for catch up. Should each carry single coverage in order to each receive the full employer contribution and each be able to fund the maximum catch up. If the husband elects family coverage and puts his wife as a dependent and she does not elect separage coverage, would they have to split the contribution andcatch up limits?

Regarding the proposed regulations for HSA, have final regulations passed. If so, could you please direct me to them. Thank You.

The medical benefits are actually self-insured and premiums are deducted on a pre-tax basis under the cafeteria plan. Form 5500 reflects the name of the cafeteria plan. Schedule A's are attached for each welfare benefit plan component under the cafeteria plan. My question is: What about the benefits that are not covered under the cafeteria plan (pre-tax premiums) that have more than 100 participants. Should a return be filed separately for them or can Schedule A information be prepared and attached to the Form 5500 that covers the pre-tax benefit plans? The employee premiums and employer funding are deposited to the "Trust" each week for the self-insured medical benefit. The TPA has check writing priviledges for claims processing. The remaining benefits under the cafeteria plan are fully insured and payments are sent directly to the provider. Same holds true for the benefits not under the cafeteria plan (pre-tax) arrangement.

Company has a cafeteria plan and the following benefits provided are on a pre-tax basis: health, dental, cancer policy and vision. Each benefit has more than 100 participants. The company is self-insured and has set up a "Trust" for the plan assets. I understand this requires filing and an independent audit. The company also provides two benefits that are not under the cafeteria plan, so premiums are not pre-taxed for short term disability and group term life insurance. Participants in these benefits exceed 100 as well. I know we no longer file for the "cafeteria plan", but must file for the welfare benefits under the cafeteria plan. What about the two benefits not under the cafeteria plan? Must they be reported and if so, is a Schedule A for each benefit just attached to Form 5500 (even though the name on the 5500 reflects the cafeteria plan name? I would appreciate it if someone could clarify for me.

My understanding is that they cannot.

Great, this is exactly what I was looking for and expected. Separate documents-- each stand alone--therefore separate filings. What is your understanding if the employer contributes 100% of the welfare benefit premiums on behalf of the employees? Why would a cafeteria plan document be needed if no employee pre-tax deductions are made? Is there a filing requirement under this circumstance?

Client has 3 separate cafeteria plan documents: Self-Insured Medical coverage is the only component in plan Doc. #1. Life insurance coverage is only component in plan doc #2 and LTD is only component in plan doc #3. I agree filing is not required for the"cafeteria plan" itself. Do you agree that filing is required for medical plan under Doc #1 since they cover more than 100 participants? Do you agree that filing is not required for the Life Insurance component under doc. #2 if the number of participants are less than 100? Same for LTD component under Doc #3? Also, what if the employer contributes 100% of the life insurance and LTD premiums on behalf of the employees? Is a cafeteria plan even necessary? Are there any filing requirements under this scenerio? Thank you for responding to my questions.

Normally we work with a "Wrap Document" and have to file only one 5500. We have been posed with questions regarding filing when three separate cafeteria plan documents are maintained. I am told that the first document covers: Medical insurance premiums, the second cafeteria plan document covers: Long Term Disability and the third document covers Life Insurance. They have just crossed the 100 participant threshold and will be filing for the first time. My questions in regards to filing are: 1) The number of participants in the medical plan (under Document #1) has greater than 100 participants and the number of participants are less than 100 in the LTD(Doc #2) and and less than 100 participants in Life Insurance(Doc #3). Am I correct that they would be required to file a 5500 for the medical plan under Doc #1 and not have to file for the LTD and Life under the other two Docs? 2) Same situation as above, but the employer funds the LTD and Life Insurance. Since it would be ALL employer funding and NO employee pre-tax money, is it necessary for a cafeteria plan document at all? Are there filing requirements for LTD and Life Insurance components if premiums are paid by the Employer? I would appreciate any help with this. Thank You

Can someone please help me locate the final loan regulations. I understand it is under Treas Regs. 1.72 and final regs were approved in late (?) 2004.

Can QMACs be used to satisfy Top Heavy Minimums?

I read some where that there were new rules for loans effective 1/1/04. I have not seen or heard of anything more about this. Do you know where I could find out about these changes?

If a cafeteria plan has never filed a Form 5500 since it falls under the exemption of being less than 100 participants and the assets have remained a part of the general assets of the corporation, must they file a final Form 5500 if they are terminating the cafeteria plan?

Company A owns 100% of Company B and 63% of Company C. Company A and Company B each have their own cafeteria plan document and each file Form 5500. For testing purposes, must the plans be combined or may they test separately.