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OPTIONS Act Would Allow Employee Allocation of Employer Contributions Across Tax‑free Benefits
Groom Law Group 
Apr. 20, 2026 "PLR 202434006 permitted an election between a defined contribution plan, an HRA, an HSA, and student loan payments under a qualified educational assistance program. The [OPTIONS Act (HR 8314)] goes beyond that and allows an election for any benefits that are excluded under the Code. Presumably, this would include benefits such as a dependent care assistance program and a Trump Account." MORE >> |
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