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Is an accountant's opinion required for a cafeteria plan 5500?

Posted

Our company just completed its first year in a self-funded cafeteria plan. We offer health and dependent/medical flex reimbursement accounts. Employees contribute towards the medical premium. From the IRS website, I read that when filing the 5500, generally an independent qualified public accountant is engaged and an accountant's opinion/report must be attached to the form 5500 when a schedule H is attached unless 3b(1) or 3b(2) on schedule H is checked.

I was looking for some clarification. I browsed the 5500 forum and there were some related questions/answers but they did not clarify this for me. The individual preparing our form 5500 said that she understood that an independent audit/accountant's opinion was not required for cafeteria plans.

Posted

Is the Form 5500 for the Section 125 plan a separate filing? If so, all it requires is the Form 5500 and the Schedule F.

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