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50 percent eligibility 75 percent benefits 80 percent coverage 90 percent/50 percent accident or health after-tax employee contributions amount benefits provided cafeteria plan calendar Code Sec collective bargaining agreement comparable plans core health coverage December 31 dependent care assistance determined effective date eligible to participate employee benefit plan employer maintains employer may elect family-only coverage flexible spending arrangements gross income group of comparable group-term life insurance health FSA highly compensated employees included insurance plan Internal Revenue Service material term meet the requirements multiemployer plan nonexcludable benefit nonhighly compensated employees paragraph b)(2 percent benefits test percent coverage test percent eligibility test percent/50 percent eligibility plan year beginning purposes of applying reimbursement requirements of paragraph requirements of section rules of section salary reduction contributions section 125 section 89 nondiscrimination single written document special rules statutory employee benefit subject to section testing day testing years beginning transition rule treated VEBA