Simple Cafeteria Plans Under the ACA | Practical Law

Simple Cafeteria Plans Under the ACA | Practical Law

A Practice Note addressing the key features and requirements of simple cafeteria plans, which are a type of cafeteria plan made available under the Affordable Care Act (ACA). Simple cafeteria plans are treated as satisfying certain nondiscrimination requirements applicable to cafeteria plans, if minimum eligibility, participation, and contribution requirements under Section 125(j) of the Internal Revenue Code are satisfied.

Simple Cafeteria Plans Under the ACA

Practical Law Practice Note 7-520-9543 (Approx. 9 pages)

Simple Cafeteria Plans Under the ACA

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A Practice Note addressing the key features and requirements of simple cafeteria plans, which are a type of cafeteria plan made available under the Affordable Care Act (ACA). Simple cafeteria plans are treated as satisfying certain nondiscrimination requirements applicable to cafeteria plans, if minimum eligibility, participation, and contribution requirements under Section 125(j) of the Internal Revenue Code are satisfied.