Advantages banned.
A cafeteria plan can not through the after advantages talked about in area 2.
De minimis (minimal) advantages.
Employer-provided mobile phones.
Lodging on the company premises.
Pension preparation services.
Transportation (commuting) advantages.
Performing condition advantages.
It can not consist of scholarships or fellowships (talked about in Pub. 970).
Contribution restriction on an ongoing wellness FSA.
For plan years starting, a cafeteria plan might not enable a worker to request income decrease efforts for an ongoing health FSA in more than $2,750.
A cafeteria plan that does not restrict health FSA contributions towards the buck restriction is not a cafeteria plan and all sorts of advantages provided beneath the plan are includible in the worker’s revenues.
To learn more, see Notice I.R.B. 1046, available.
„Use-or-lose“ guideline for wellness FSAs. Continue reading „Publication 15-B, Company’s Tax Guide to Fringe Advantages“