Cafeteria Plan under S-Corp

[jala]

With all of the recent changes, I wanted to make sure I have the most recent information regarding a cafeteria plan sponsored by an S-Corp.

Are the greater than 2% shareholders still ineligible to participate under a cafeteria plan?

Under the attribution rules, are the spouse, children, grandchildren and parents of a greater than 2% shareholder still ineligible to participate under the cafeteria plan?

Thank You.