Category Archives: Cafeteria Plans

Cost of Production Not Reason for TPA Firm to Not Produce Documents

As defined contribution prototype and volume submitter plans begin to restate for EGTRRA later this year, and electronic storage of the old plan documents and amendments becomes more prevalent, this case is worth remembering before designing an electronic storage system. … Continue reading

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Plan Language on Reimbursement after Sereboff – One Case, Two Different Outcomes

One set of facts, two plan documents involved = two different outcomes. While redrafting a cafeteria plan document to update the language in the plan, the Eleventh Circuit’s decision in Popowski v. Parrott, No. 05-10235 (Aug. 24, 2006), popped back … Continue reading

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Update to Clarian Health Charging EEs for Unhealthy Practices

Back in August, I wrote about the announcement by Clarian Health that they would be charging employees for unhealthy practices, such as smoking. Daniel Lee, in an article in the Indianapolis Star, reports that Clarian Health has decided to change … Continue reading

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9th Circuit Decides Plan Language Controls

The 9th Circuit provides a good reminder about carefully writing plan restatements in Shane v. Albertson’s Inc, No. 05-56319 (Oct. 15, 2007). Stacey Shane was employed by Albertson’s, and was a participant in Albertson’s Disability Plan, when she suffered a … Continue reading

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Changes to Health Plans from 2005 to Present

The law firm of Thelen Reid Brown Raysman & Steiner has put together a handy chart containing changes to Welfare and Health Plans from 2005 to October 2007, including the effective dates. [tags]Pension Protection Act, Thelen Reid, health plan, effective … Continue reading

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Proposed Regs on Cafeteria Plans

The IRS has issued the anticipated proposed regs on cafeteria plans, also known as 125 plans. As expected, these regulations withdraw proposed regulations issued in 1984, 1986, 1989, 1997 and 2000, and are intended as comprehensive regulations which replace the … Continue reading

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