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Can "members" of an LLC particpate in a 125 Plan


Guest John Nelson

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Guest John Nelson
Posted

Can "members" of an LLC participate in a 125 Plan? I'm told (in the present case) that although the LLC in question has elected to be taxed as a partnership, the members receive W-2s. In my mind, if the members receive W-2s, then they're employees and should be able to participate. Can someone set me straight? Thanks.

Guest msearle
Posted

It's my understanding that just because you receive a W2 doesn't automatically allow you to participate in a cafeteria plan e.g., 5% or more share holder in a sub chapter s corporation cannot participate in a plan. I don't beleive that LLC owners can, but I beleive their employees can.

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  • 2 months later...
Posted

While reviewing previous postings for a response to another one, I noted an error in this one. It is greater than 2% shareholders in an S Corp that can not participate in the 125 Plan.

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