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Failing Concentration Test on Healthcare FSA


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Posted

When a plan fails the healthcare concentration test how do you report the excess contributions made by the HCE? I know with a retirement plan a 1099 R is used but I am not having any luck finding out what reporting mechanism is used for FSA testing failure.

Any help will be greatly appreciated!

Posted

I wanted to point out that if a 125 plan fails the 25% Concentration test for key employees, then all key employees are to be taxed on their option to receive cash in place of non-taxable benefits (notice it’s not really HCE’s, although they often are key). My guess is that a 1099 is appropriate.

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