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Massachusetts Connector Changes Cafeteria Plan Rules
Mintz Levin Link to more items from this source
[Guidance Overview]
Oct. 31, 2013
"Massachusetts has aligned the Connector's purchasing rules with the [ACA]'s requirements; accordingly, effective January 1, 2014, pre-tax cafeteria plan money can no longer be used to purchase coverage from the Connector.... For plan years starting in 2014, under the federal guidance, employers may no longer offer cafeteria plans that permit their employees to purchase their own non-group health insurance policies using pre-tax income. Cafeteria plans can continue to be offered to employees for other purposes, such as the purchase of group health insurance or other benefits."

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