White Paper

4 Pages
  • 4 Pages

Spurred by COVID-19 Emergency, IRS Issues Cafeteria Plan Relief


Learn about the guidance that offers relief for cafeteria plans.

The pandemic relief for employee benefit cafeteria plans finally arrived. The IRS issues guidance for relief from the normally strict employee benefit cafeteria plan mid-year election changes rules. This guidance provides participants in cafeteria plan with additional flexibility to make mid-year election changes as needed due to the COVID-19 pandemic. This white paper reviews this guidance as well as the additional non-COVID-19–related adjustments.



Jessica Kuester

Jessica Kuester

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

  • Of Counsel in the office of Ogletree, Deakins, Nash, Smoak & Stewart, P.C.
  • Practice emphasizes all aspects of Employee Benefits
  • Conducts regular seminars and workshops on compliance with the Affordable Care Act, HIPAA, COBRA, and ERISA
  • Has designed compliant 125 cafeteria plans, HIPAA programs, and “wrap” health plan documents; she has also provided HIPAA training for employers’ workforces
  • J.D. degree, magna cum laude, Syracuse University College of Law; B.S. degree, Frostburg State University
  • Can be contacted at 317-916-2544 or [email protected]
No photo available

Kristine M. Bingman

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

Kristine works with clients on a variety of issues related to health and welfare and retirement plans. Her practice includes advising clients about all aspects of ERISA and Internal Revenue Code compliance as it relates to employee benefit plans, as well as drafting and amending plan documents, and negotiating plan service provider agreements. She advises clients on compliance with health care reform, COBRA, HIPAA, nondiscrimination rules, fiduciary duties, qualified domestic relations orders, reporting and disclosure requirements, Code Section 125 cafeteria plans, and other fringe benefits. Kristine also has substantial experience advising employers on employment law and she is a seasoned public speaker on employee benefits and employment law topics.

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