Pre-Tax Premiums in Arrears

[Guest sprice]

What's the rule of law regarding pre-tax premiums that are in arrears due to Leave of Absence? How long do we have to collect them pre-tax? I would suppose you have until the end of the calendar year only? Or can they span plan years? Latter doesn't seem likely but that doesn't take into account end of year leaves. Does the law dictate how many months of premiums can be put into arrearage to be repaid pre-tax? I would think it would be only the one month and then it must be after-tax. Any help would be much appreciated.

[oriecat]

My understanding, based on the 1.125-3 regulations for FMLA leaves is that pre-payments cannot cross plan years, but payments in arrears can. There is no stated limited.