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Correcting Mistaken Elections in Cafeteria Plans
TRI-AD 
[Guidance Overview] Feb. 26, 2024 "For erroneous elections, the IRS only allows an employer and employee to correct a mistaken election if there is 'clear and convincing evidence' that a mistake has occurred.... Examples may be wrong salary reductions, benefit elections entered into the HRIS/payroll system, or a delay in changing a salary reduction when a change in status occurs." |
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