Cafeteria Plan Nondiscrimination Rules: Design and Testing Fundamentals - Powered by EBIA  

By the end of this webinar, you should be able to: recognize which employees must be included in nondiscrimination testing for cafeteria plans; identify “highly compensated individuals” and “key employees” using the applicable definitions; describe the eligibility test, the contributions and benefits test, and the key employee concentration test; determine when to perform nondiscrimination testing for a cafeteria plan; and understand certain plan-design and monitoring steps that can help achieve compliance.