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Nondiscrimination testing and international employees


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My company has a dependent care plan/cafeteria plan. Most of our employees are in the US; however, some of our employees are international employees. The international employees consist of US citizens working abroad and non-US employees.

The international employees do not participate in the dependent care plan because their dependent care providers do not pay US income tax. The plan document, however, does not exclude them from participation.

Do we include the international employees in eligibility and utilization nondiscrimination testing? :confused:

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