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Tax Issues Loom for Employers Fielding Late Enrollment Requests
Best Best & Krieger LLP in Bloomberg Tax 
[Guidance Overview] Mar. 27, 2025 "Accommodating a late enrollment request could pose a problem if the plan intends to reimburse employees for medical expenses on a nontaxable basis under Section 105 of the federal tax code. It also could raise issues if it allows employees to pay for certain medical, disability, or accidental insurance coverage (among other benefits) on a pre-tax basis under Section 125." MORE >> |
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