Under new IRS guidance, an employer may amend its cafeteria plan to allow for up to $500 of unused amounts remaining in a health flexible spending account (FSA) at the end of a plan year to be ...

To take a bite of this cost-sharing requirement, many employers permit employees to pay for their premium share of contributions on a pretax basis through cafeteria plans, which provide a special ...

A Brooklyn principal is under investigation for allegedly instructing roughly 150 teens and adults to eat lunch together in the cafeteria rather than their individual classrooms, flouting school ...

Finally, some guidance on mid-year cafeteria plan changes that many employers have already permitted in the wake of United States v. Windsor. On December 16, 2013, the Internal Revenue Service ...

A “simple cafeteria plan” means a cafeteria plan that is established and maintained by an eligible employer and with respect to which contribution, eligibility, and participation requirements ...

The Internal Revenue Service has specific rules for cafeteria plans and W-2s. A cafeteria plan may include qualified health, accident, disability and life insurance; adoption assistance ...

But the court also found that walking to lunch was not a necessary part of the job, so the workers could not get paid for the 10 minutes they spent walking to and from the cafeteria out of a 30 ...