Cafeteria Plans and IRS 125

[font size="1" color="#FF0000"]LAST EDITED ON 08-04-03 AT 07:01PM (CST)[/font][p]Scenario: An employee signs up for an AFLAC policy during open enrollment,June 2003, affective date July 1st, a company non-participating option. July 25th after reviewing the policy the empolyee wants to cancel because it wasn't what he thought it would be. The companys position is that this is a Cafeteria Plan under IRS reg's 125 with pre-tax motive therefore the employ must wait until the next open enrollment or qualifying event to cancel. The employee is upset because he feels that his money could be better used else where and that the company did not explain the policy in its entirety.

Question: Is there a Nevada Statute or Regulation that allows an individual the right to review the actual policy and cancel before being locked in to a payroll deduction under the IRS 125 reg's. The D.O.L. has some guide lines on deductions from employee checks but I don't know if they apply with the IRS 125 reg. I would appreciate hearing from someone who has some experience with the Nevada Laws.

My e-mail is: [email]fwellhausen@mail.apicorp.com[/email]

Comments

  • 3 Comments sorted by Votes Date Added
  • >[font size="1" color="#FF0000"]LAST EDITED ON 08-04-03 AT
    >07:01 PM (CST)[/font]
    >
    >Scenario: An employee signs up for an AFLAC policy during open
    >enrollment,June 2003, affective date July 1st, a company
    >non-participating option. July 25th after reviewing the policy the
    >empolyee wants to cancel because it wasn't what he thought it would
    >be. The companys position is that this is a Cafeteria Plan under IRS
    >reg's 125 with pre-tax motive therefore the employ must wait until the
    >next open enrollment or qualifying event to cancel. The employee is
    >upset because he feels that his money could be better used else where
    >and that the company did not explain the policy in its entirety.
    >
    >Question: Is there a Nevada Statute or Regulation that allows an
    >individual the right to review the actual policy and cancel before
    >being locked in to a payroll deduction under the IRS 125 reg's. The
    >D.O.L. has some guide lines on deductions from employee checks but I
    >don't know if they apply with the IRS 125 reg. I would appreciate
    >hearing from someone who has some experience with the Nevada Laws.
    >
    >My e-mail is: [email]fwellhausen@mail.apicorp.com[/email]



  • I believe employees have the right to make any changes within 30 days of open enrollment, even under Section 125.
  • Were the materials presented to the employee during the open enrollment easy to understand and did they summarize accurately the benefit being offered?

    If the employer sponsor feels that the materials presented to the employees were adequate then I would think that the employee must live with the decision made. If, however, the employer did not provide adequate information for the employee to make an informed decision then perhaps the employer should "revoke" the election.

    If this were my decision I would look at the materials presented to the employees, the enrollment form signed by the employees, the number of employees reviewing the same information, the number of employees making the same election, and the number of employees presenting a complaint about the enrollment materials vs. the policy.
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