Employer contributions, Line 5, Schedule F

[Guest RAJ]

I have heard and read conflicting information regarding the inclusion of employer contributions to a cafeteria plan when determing the value to be input on line 5, schedule F. In the packet of instructions for the 2000 year, under "2000 Instructions for Schedule F", specific instructions, Line 5 states "For a Code section 125 cafeteria plan, the amount employees elect to have an employer contribute to provide for the benefits under the plan." This could be interpreted as being the amount the employee elects to have taken as a salary deferral, not including employer contributions. Are there any web sites or publications that provide a definitive answer regarding the inclusion of the employer contributions?

[Guest Jeffrey N]

When completeing schedule F for required compliance under 6039D, the term total cost means one of two things. If a company has a premium only plan, the cost is the amount of "total" insurance premium of an individual that deducts from payroll pretax. If an employee deducts for a POP and "FSA" or "DCAP", you would combine the amount for the for the POP and the total amount "deducted from" the employee. You may also include any additional cost attributed to the plan, ie: setup admin fee's or processing of forms charges. If you need more email me

[Guest Factster]

Some reference sources, such as EBIA, seem to imply that for a premium only plan the total cost of the insurance policy is included, the pretax portion and the employer "actual" contribution portion.