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IRS Issues Guidance on the Tax Treatment of Dependent Care Benefits
Jackson Lewis P.C. 
[Guidance Overview] May 14, 2021 "With so many overlapping extension deadlines and varying IRS-mandated contribution limits ... DCAP plan administration may be more involved in the near term.... [Notice 2021-26] does not address nondiscrimination testing issues or provide any relief for testing failures under Section 129 of the Internal Revenue Code, which have become more frequent given the ability to allow mid-year changes to elections in 2020, 2021, and 2022." MORE >> |
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