"Although Code Section 6039D requires employers to file annual returns for cafeteria plans, the IRS suspended that requirement in 2002. Nevertheless, the DOL's Form 5500 requirement continues to apply to many employee welfare benefit plans that are governed by ERISA. A cafeteria plan is merely a funding vehicle for its component benefit plans and is not itself an ERISA employee welfare benefit plan, but component plans that are ERISA plans (e.g., medical plans or health FSAs) must file Form 5500s unless exceptions apply."  MORE >>