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Cafeteria Plan Amendments and the Employer Mandate
GrayRobinson, P.A. Link to more items from this source
[Guidance Overview]
Dec. 8, 2014
"While much has been written on the employer mandate, and information on cafeteria plans and ERISA wrap documents can also be easily located, very little addresses what changes need to be made to cafeteria plans and wrap documents in light of the employer mandate. This is probably because employers have significant flexibility in drafting their cafeteria plans and wrap documents ... [A chart provides] highlights of the employer mandate provisions and some considerations on how it might affect your cafeteria plan and/or wrap document:"

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