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If employees are given a choice at hire between different fully insured welfare benefit packages (benefits and less compensation OR no benefits and more compensation), is that a CODA? If so, ADP testing obviously does not make sense, so what can we do. Is it an issue about the form or timing of the election or does something need to be done to change the proposed structure. I know this is done a lot in the case of employees vs. independent contractor cases like Microsoft, but I have never heard about whether this creates an inadvertant CODA.

Posted

It sounds more like a cafeteria plan than a CODA. A CODA is part of a profit sharing or stock bonus plan.

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