Cafeterial Plans and Nondiscrimination Rules

[Guest Johnny]

When implementing a new cafeteria plan at a state agency, does anyone know how to apply the nondiscrimination rules given the grey lines that exist between different state agencies (most of of which use the same statewide federal tax employer ID number). This particular plan is an employer and employee funded optional dental plan offered to a wide range of employees in certain, but not all state agencies. Not all employees choose to participate.

Thanks in advance for any advice. -- Johnny