Any minimum amount of time that a cafeteria plan participant has to re

[Guest Linda Baranishyn]

Is there a minimum amount of time that a participant in a cafeteria plan has to review all open enrollment literature and complete forms before the employer requires enrollment forms to be be returned to the employer before a new year, (i.e. 30 days, 2 days)? Are there any IRS regulations or codes that address question?

[Lisa Hand]

No.

The regulations state that elections must be in place prior to the start of the Plan Year or within the period stated in the plan documents for employees newly eligible during the plan year.