Cafeteria Plans

[Guest cathyl]

Anyone know if government agencies are exempt from the written plan document requirement for cafeteria plans (125 plan). I believe that government agencies are required to have a written plan document, but someone tells me otherwise. Also, are government agencies required to file a form 5500 schedule F? I understand that governmental plans are exempt from filing a form 5500 for pension and welfare plans but not a form 5500 schedule f for fringe benefit plans. Thoughts anyone?

[mroberts]

Answering the second part of your question first, 5500 schedule Fs are no longer required to be filed per a recent ruling. There's a string somewhere on this message board that discusses it in detail.

Now, to get to the first part of your question, I don't believe a government agency would be exempt from a written plan document mainly because not all section 125 plans are the same. Yes, the regulation is the same, but the policy periods are going to be different, the plan maximum for medical and dependent care can vary and so on.

[Guest RAJ]

Since government agencies are not exempt from having a written plan document, I assume they are not exempt from compliance testing as well. The question recently came up regarding the compliance testing and I cannot find anything that references government plans specifically.

Any feedback would be appreciated.

Thanks!