Guest cshade Posted November 16, 2010 Posted November 16, 2010 Can some explain the basics of the Utilization Standard test for C&B test of Cafeteria Plans (if the plan cannot utilize the Safe Harbor)? We are a TPA, and I don't know if I make this test more complicated that what it should be. I currently follow the guidelines laid out in the EBIA manual for Cafeteria Plans. Thanks!
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