"[H]ere's a refresher course on compliance requirements of Internal Revenue Code (IRC) Section 125 cafeteria plans and IRC Section 105.... [1] Definition of nondiscrimination testing; [2] Contributions for highly paid employees and non-highly compensated employees; [3] Applicability to cafeteria plans, including healthcare Flexible Spending Accounts (FSA), Dependent Care Flexible Spending Accounts (DCFSA), Health Reimbursement Arrangements (HRA), and Health Savings Accounts (HSA); [3] Examples of nondiscrimination testing rules; [5] Form 5500 obligations and welfare benefit plans[.]"  MORE >>