Luis Miguel Posted December 10, 2001 Posted December 10, 2001 If ERISA only applies to pension and welfare plans and a Cafeteria Plan is a Fringe Benefit Plan, why is there an ERISA Technical Release 92-01 on the matter of wether contributions for cafeteria plans must be held in trust??
Linda Posted December 11, 2001 Posted December 11, 2001 Because the cafeteria plan contributions (i.e., the employee pre-tax contributions) are used to “buy” coverage under an ERISA plan (e.g., a medical plan).
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