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Posted

I have a client that has a cafeteria plan document that has not been updated since 1988. Are there any requirements to have cafeteria plan documents updated similar to qualified plans for GUST, etc.?

Posted

No. However, there have been so many changes since then (IRS guidance on COBRA rules as they apply to FSA's under 125, family status changes, FMLA guidance, etc.) that a rewrite is long overdue.

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