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Addressing Employee Health Plan Exception Requests, Part 8: Deadline for Cafeteria Plan Election Changes
Newfront Nov. 16, 2022 "The Section 125 cafeteria plan rules allow employers to permit election changes all the way through the last moment before the start of the new plan year. However, because of the ERISA plan precedent concerns and administrative challenges, employers should at a minimum consider imposing a hard outer deadline sufficiently in advance of the start of the plan year to process elections." |
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