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| 1. |
Best Best & Krieger LLP in Bloomberg Tax
Mar. 26, 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."
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| 2. |
Best Best & Krieger LLP in Bloomberg Tax
Nov. 17, 2022
"Plan sponsors also should consider performing periodic internal compliance reviews to confirm that all applicable requirements are being satisfied. ... Corrective actions will be significantly less expensive for a plan sponsor that self-identifies errors.... [P]lan sponsors may begin to see an increase in IRS auditing, thanks to the Inflation Reduction Act[.]"
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