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 ...

It has no specific guidelines for cafeterias but regulates them under the broad umbrella of food service, with rules for safety of employees and diners. Anyone planning a cafeteria business needs ...

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 “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 ...