Is anyone aware of rules analagous to the QSLOB rules for Code Section

[Guest ptpnthr]

No one responded on the other message board, so I thought I would try this board which seems to be more popular. Is anyone aware of rules analagous to the QSLOB rules for Code Sections 105 and 125?

[Lisa Hand]

Please give us a bit more detail about your question.

[Guest ptpnthr]

Can you run discrimination testing for a cafeteria plan and a 105(h) arrangement separately for separate lines of business the way you can run discrimination testing under IRC Section 410(b) for separate lines of business? I know the 401(b) rules (really in 414®) don't apply to 125 or 105, but is there anything else out there that would allow you to do this, or any argument that you can use 414® rules for 125 or 105(h)?

[SLuskin]

I think that if it is a true control group situation, you have to test as one plan. However, the regs permit 2 Cafeteria Plans. This is very confusing.