Cafeteria Plans 301


Nathan Carlson, President of 24HourFlex

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Running time: 50:00
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Program description

Taught by 24HourFlex President Nathan Carlson, MBA, AIFR, QPA, QKA. With 25 years experience in the Cafeteria Plan Industry, Nathan is a leading expert in section 125, 129, 105(h) and 79(d) compliance. The course will cover the following topics.

  • Who is a cafeteria plan dependent; how did Healthcare Reform change this definition? How can an IRS “Tax Dependent” be different from an insurance dependent; what are the plan implications?
  • The Defense of Marriage ACT definition of marriage; what happens when DOMA conflicts with state law; IRC 105 dependents are different than the spousal definition. How do we handle “domestic partners” in a cafeteria plan?
  • Integration issues with health care plan years vs. FSA, HRA, and HSA plan years. How do different plan years create impermissible coverage and change of status issues?
  • How do corporate acquisitions and dispositions effect a Cafeteria plan? What about COBRA rights and non-discrimination testing?

Download the presentation handout (PDF, 352 KB)

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