Benefit Classes

[Guest Looser]

Can you tell me where in the IRS regs, Treasury regs or otherwise, I could get the guidelines for establishing benefit classes under a 125 single employer plan. For example, it is common that employers pay a higher percentage of premiums for their management class than for their hourly class. What other classes can be made? Is there a restriction on the number of classes a plan may have? Can you create different classes based on years or months of service to the company?

Also, under the same 125 single employer plan, can I offer some, but not all, benefits of the plan to different employee classes? For example could I offer detal to the managers and not the line level?

I am SO far from an expert, as you can see, so speak slowly and use small words so that my little brain can understand. Thank you!