Cafeteria Plan Next Steps

The Department of Treasury issued comprehensive proposed regulations last year updating a broad range of issues affecting cafeteria plans. We anticipate that the proposed regulations will be issued in final form later this year and that the final regulations will have a delayed January 1, 2010 effective date. Even though the final regulations have not yet been released, there are a number of steps that employers can take now as they finalize their 2009 plan design and begin thinking about design features for 2010. This LawFlash briefly describes suggested next steps employers should take to position their cafeteria plans for the final cafeteria plan regulations.

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