REG-142695-05 — Proposed regulations under section 125 of the Code provide guidance on cafeteria plans. EE-16-79, EE-130-86, REG-243025-96, and REG-117162-99 withdrawn. Rev. R… IRCProposed Rules (FR)Proposed Sep 24, 2007★ strong match
…ified benefits In general, in order for a benefit to be a qualified benefit for purposes of section 125, the benefit must be excludible from employees’ gross income under a specific provision of the Code and must not defer compensation, except as specifically allowed in section 125(d)(2)(B), (C) or (D). Examples of qua…
Notice 2020-33 — This notice increases the $500 limit for unused amounts remaining in a health FSA that may be carried over into the following year by making the carryover amou… IRCNoticesMay 26, 2020★ strong match
…idual coverage health reimbursement arrangements (individual coverage HRAs).
II. BACKGROUND Section 125(d)(1) defines a § 125 cafeteria plan as a written plan maintained by an employer under which all participants are employees, and all participants may choose among two or more benefits consisting of cash and qualified…
84 FR 28888 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCFinal Rules (FR)Jun 20, 2019★ strong match
…ant is notified annually that the individual health insurance coverage is not subject to title I of ERISA. For an HRA that is integrated with individual health insurance coverage, the notice must satisfy the notice requirement set forth in § 2590.702-2(c)(6) of this chapter. A QSEHRA or an HRA not subject to the notice…
Notice 2014-55 — Notice 2014–55 expands the application of the permitted change rules for health coverage under a § 125 cafeteria plan and addresses two specific situations in … IRCNoticesOct 6, 2014
end to modify the regulations under § 125 consistent with the provisions of this notice, but taxpayers may rely on this notice immediately.
BACKGROUND Section 125(d)(1) defines a cafeteria plan as a written plan maintained by an employer under which all participants are employees, and all participants may choose among …
83 FR 54420 — Health Reimbursement Arrangements and Other Account-Based Group Health Plans IRCProposed Rules (FR)Proposed Oct 29, 2018★ strong match
…and 45 CFR 144.103 applies, which is defined as a participant within the meaning of section 3(7) of ERISA. Under section 3(7) of ERISA, “the term `participant' means any employee or former employee of an employer, or any member or former member of an employee organization, who is or may become eligible to receive a ben…
90 FR 3092 — Automatic Enrollment Requirements Under Section 414A IRCProposed Rules (FR)Proposed Jan 14, 2025related by meaning
1) is the notice described in section 111(c) of ERISA (as added by section 320(a) of the SECURE 2.0 Act).
2. Combining EACA Notices With Other Notices Section 127 of the SECURE 2.0 Act provides for the creation of pension-linked emergency savings accounts (PLESAs) effective for plan years beginning after December 31, 2…
IRCCourt RulingsJun 4, 1984related by meaning
recognition that various provisions of ERISA were enacted in large part to replace the plan disqualification sanction with other pecuniary sanctions. In ERISA, Congress reacted to perceived abuses in the administration of employee benefit plans by establishing new and stricter standards of fiduciary responsibility, by…
IRCCourt RulingsMay 15, 1978related by meaning
… section 3002(c) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as ERISA) which provides: Regulations prescribed by the Secretary of Treasury under sections 410(a), 411, and 412 of the Internal Revenue Code of 1954 (relating to minimum participation standards, minimum vesting standards,…
IRCCourt RulingsJun 16, 1987related by meaning
…years, and all Rule references are to the Rules of Practice and Procedure of this Court. Title I of ERISA sets forth guidelines and standards governing the establishment and operation of pension plans and also establishes general standards of conduct for plan fiduciaries. See generally ERISA sec. 2 et seq., 88 Stat. 83…
IRCCourt RulingsSep 29, 1992related by meaning
…t of Actuaries (Joint Board) established under the Employee Retirement Income Security Act of 1974 (erisa), Pub. L. 93-406, 88 Stat. 829. Sections 412(c)(3), 6059, and 7701(a)(35) were added to the Internal Revenue Code by ERISA sections 1013(a), 1033(a), and 3043, 88 Stat. 914, 947, 1003, to apply for plan years begin…
IRCCourt RulingsSep 25, 2000related by meaning
…ed to the Internal Revenue Code by title
II of the Employee Retirement Income Security Act of 1974
(ERISA), Pub. L. 93-406, sec. 2003, 88 Stat. 829, 971. ERISA was
enacted to
protect * * * the interests of participants in employee
benefit plans and their beneficiaries, by requiring the
disclosure and reporting to parti…
IRCFinal Rules (FR)Feb 24, 2023related by meaning
…transmittal to SSA. Thus, Form 8955-SSA is not part of this final rulemaking.
Back to Citation
32. ERISA section 402 requires that such instrument shall provide for one or more named fiduciaries who jointly or severally have authority to control and manage the operation and administration of the plan. Section 402 of E…
IRCRegulationsDec 30, 2016
(b) (b) Contributions made through a section 125 cafeteria plan. Employer contributions to employees' HSAs are made through a section 125 cafeteria plan and are subject to the section 125 cafeteria plan nondiscrimination rules and not the comparability rules if under the written cafeteria plan, the employees have the r…
IRCProposed Rules (FR)Proposed Apr 11, 2022related by meaning
… of the Employee Retirement Income Security Act of 1974, Pub. L. 93-406 (88 Stat. 829), as amended (ERISA), also provides rules relating to plans maintained by more than one employer. Similar to section 413(c) of the Code, section 210(a) of ERISA states that the minimum participation standards, minimum vesting standard…
T.C. Memo. 2016-10 — Family Chiropractic Sports Injury & Rehab Clinic, Inc. v. Commissioner IRCCourt RulingsJan 19, 2016related by meaning
…described the antialientation procedures under the Employee Retirement Income Security Act of 1974 (ERISA), Pub. L. No. 93-406, 88 Stat.
- 14 -
[*14] 829, 29 U.S.C. sec. 1001 (2006), and the Internal Revenue Code in Gallade
v. Commissioner, 106 T.C. 355, 361 (1996), as follows:
ERISA was enacted to establish "a compreh…
Notice 2024-22 — Guidance on Anti-Abuse Rules Under Section 127 of the SECURE 2.0 Act of 2022 and Certain Other Issues with Respect to Pension-Linked Emergency Savings Accounts IRCNoticesFeb 5, 2024related by meaning
tions to PLESA: A plan may not suspend a participant’s ability to contribute to the participant’s PLESA on account of a withdrawal from the PLESA; and Suspension of matching contributions on participant contributions to the underlying defined contribution plan: A plan may not suspend matching contributions made on acco…
IRCCourt RulingsMar 23, 1987related by meaning
…not permit any reversion of employer contributions other than a reversion specifically permitted by ERISA section 403(c)(2). ERISA was enacted to remedy perceived defects in the private retirement system. ERISA was designed to protect the rights of employees participating in private retirement plans, and to make the sy…
Notice 2025-68 — Notice of intent to issue regulations with respect to section 530A Trump accounts IRCNoticesDec 22, 2025
…y.
Q. I-3: May a Trump account contribution program be offered via salary reduction under a section 125 cafeteria plan? A. I-3: Yes, in most, but not all, circumstances. A Trump account contribution program may be offered via salary reduction under a section 125 cafeteria plan if the contribution is made to the Trump a…
84 FR 51471 — Application of the Employer Shared Responsibility Provisions and Certain Nondiscrimination Rules to Health Reimbursement Arrangements and Other Account-Based G… IRCProposed Rules (FR)Proposed Sep 30, 2019related by meaning
5 cafeteria plan. Pursuant to section 125(f)(3), an employer generally may not provide a qualified health plan purchased through
( printed page 51486) an Exchange as a benefit under its cafeteria plan. Therefore, an employer may not permit employees to make salary reduction contributions to a cafeteria plan to purchase…
88 FR 82796 — Long-Term, Part-Time Employee Rules for Cash or Deferred Arrangements Under Section 401(k) IRCProposed Rules (FR)Proposed Nov 27, 2023
… of the Employee Retirement Income Security Act of 1974 (Pub. L. 93-406, 88 Stat. 829), as amended (ERISA) to add section 202(c) of ERISA. Section 202(c) of ERISA adds rules, which apply to either a qualified CODA or a salary reduction agreement described in section 403(b) of the Code, that are comparable to the rules …