IRS Provides Additional COVID-19 Relief for Cafeteria Plans
By EsqSocial Corporation 25/02/21
On February 18, 2021, the Internal Revenue Service (IRS) issued clarifying guidance on the temporary special rules for health flexible spending arrangements (FSAs) and dependent care assistance programs (DCAPs) under Internal Revenue Code (Code) Section 125 cafeteria plans. See IRS Notice 2021-15 (the Notice)....
By: McDermott Will & Emery