It concluded that includible in the distributee's gross income are amounts distributed from a tax qualified retirement plan that the distributee elects to have applied to pay health insurance premiums under a cafeteria plan.EBSCO_bspVenulex Legal Summaries...
Unused qualified transportation benefit plan funds can be carried over to future months and used for future qualified transportation benefits offered under the plan, as long as the employee does not receive benefits that exceed the maximum excludable amount in any month.[5] Employees may apply...
Elective Contributionsare amounts excludible from the Employee's gross income under Code Sections 125, 402(a)(8), 402(h) or 403(b), and contributed by the Employer, at the Employee's election, to a Code Section 401(k) arrangement, a Simplified Employee Pension, cafeteria plan or tax-sh...
Qualified Plan Amendments Deadline, Exec Comp Legislation, Cafeteria Plan RulesElizabeth F. DrakeC. Frederick Oliphant, IIIGary G. Quintiere