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Free Publications
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Basic Nondiscrimination Rules for Health and Cafeteria Plan Benefits
OneDigital 
[Guidance Overview] Oct. 21, 2025 "An employer-sponsored plan may fail nondiscrimination tests if it includes any of these provisions that favor executives, management or other high-paid employees: [1] Lower contributions; [2] Availability of more benefits; [3] Higher level of benefit reimbursement; [4] Shorter waiting period; [5] Benefit limits that vary based on age, years of service or compensation." MORE >> |
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