benefit testing Sec 125c

[Guest mphcpa]

Cafe plan with FSA for medical reimbursements (out of pocket deductibles, etc) and dependent care costs.

Does the general rule of Officers, owners, etc. received < or less 25% of benefits test apply to each component or to the total of all benefits?

For example, if non-hce's, etc. did $10,000 in medical FSA transactions/salary reductions and $20,000 of dependent care costs/salary reductions would the available amount for HCE's officers, etc be segregated for each "plan" or aggregated in total? I think its both???

So if the company had 4 officers, all owing 25% of the stock, then the most the four could do in medical transactions in the plan would be $2,500 split among the four owners. As opposed to it being $30,000 x 25% = $7,500 regardless of which type of benefit, medical or dependent care.

THANKS !