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Cafeteria plan records retention


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Guest Laura Browne
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How long do cafeteria plan records need to be retained?

Posted

The short and conservative answer is 7 years. Back taxes can assessed 3 years after the return is filed unless there was a 25% or more ommission from gross income, then the statute of limitation is 6 years. In addition, the statute of limitation is generally 6 years and they underlying benefits (e.g. the health plan) would be subject to ERISA.

So again, the best answer is 7 years.

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