Even though Section 125 cafeteria plans are common, ERISA compliance can be an oversight for many employers. Here’s what you need to know.
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▬ Episode Resources & Links ▬▬▬▬▬▬▬▬▬▬
US Code 125 - Cafeteria plans | Internal Revenue Code
https://www.law.cornell.edu/uscode/text/26/125
Understanding Section 125 Cafeteria Plans| SHRM
Meeting Your Fiduciary Responsibilities | US Department of Labor
Understanding Your Fiduciary Responsibilities Under a Group Health Plan | US Department of Labor
Reporting and Disclosure Guide for Employee Benefit Plans | US Department of Labor
What is the difference between a plan document and a summary plan description? | SHRM
Form 5500 Series | US Department of Labor
