Jean Posted August 6, 2001 Posted August 6, 2001 Are there any unique nondiscrimination testing rules that apply to a premium only plan that is maintained by a church?
Guest Paul Posted August 6, 2001 Posted August 6, 2001 No. Most church plans are exempt from ERISA but a cafeteria plan is a fringe benefit plan under the Code. So just look to Section 125 of the Code.
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