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Impact of Notice 2002-24 on gov't plans

Guest kjungkin

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Guest kjungkin

Since Notice 2002-24 removes the requirement under IRC 6039D for cafeteria plan sponsors to file annual reports unless otherwise required by ERISA, it appears 125 plans maintained by governmental employers are no longer required to file 5500s, since it was the 6039D requirements that caused governmental plans to have to file 5500s in the first place. Does anyone analyze this differently?

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