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Is Your Cafeteria Plan Document Full of Plot Holes?
HR Daily Advisor Link to more items from this source
Aug. 4, 2017

"The ERISA plan document describes the legal requirements for the ERISA plan; very often, it is a wrap document that wraps all ERISA benefits ... The cafeteria plan document ... summarizes the qualified benefits (for example, medical, dental, vision, health FSA, and dependent care FSA) that an employer allows employees to pay for on a pretax basis through salary reductions.... The 2007 proposed cafeteria plan regulations and other guidance provide several content requirements."

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