Cafeteria plan document checklist

[panther]

Does anyone know where I can find a checklist showing required and optional provisions of a cafeteria plan document to review them for compliance with IRC 125?

[Peter Gulia]

The most straightforward way is to work from the proposed rules [in the Federal Register of August 6, 2007]. The proposed rules include a subparagraph captioned "Written plan requirements" [page 43947] that states ten requirements. The proposed rules use the word "optional" to refer to plan provisions that are permitted but not required.