Do we file?

[Randy Watson]

Cafeteria plan has health FSA, DCAP and pre-tax contributions for health plan premiums. Am I correct that we look at each benefit individually to determine whether we exceed the 100-participant filing requirement?

[Guest ehs]

On April 4, 2002 the Internal Revenue Service issued an announcement stating that employers were no longer required to file Schedule F to Form 5500 for Section 125 Cafeteria Plans. The underlying welfare benefit plans that had participants in excess of 100 at the beginning of a plan year were still required to file, outside of the Cafeteria Plan.

[Guest b2kates]

I think you are asking how many plans do you have to determine the number of 5500s. if there is one plan doucument; ie the cafeteria plan wrapping all the benefits together then there would only be one 5500.