News & Analysis as of

Employer Group Health Plans › Employee Benefits › Dependent Care Assistance Program (DCAP)

BakerHostetler

Analysis of Employer-Related and Executive Compensation Changes Under the 2025 Tax Legislation

BakerHostetler on

There is a possibility for one or more additional reconciliation bills during late 2025 and 2026, and therefore additional opportunities for enactment of additional provisions, as well as changes and improvements to the...more

Wyrick Robbins Yates & Ponton LLP

Key Employee Benefits Changes Under the One Beautiful Bill Act

Wyrick Robbins Yates & Ponton LLP on

The One Big Beautiful Bill Act (OBBBA or the “Act”), signed into law on July 4, 2025, introduces a broad set of changes impacting employee benefits and executive compensation. This summary highlights the provisions most...more

Holland & Hart - The Benefits Dial

Nobody Puts Baby In the Corner . . . And the IRS Agrees, Providing Guidance on the Taxability of Dependent Care Assistance...

Holland & Hart - The Benefits Dial on

Yesterday the IRS released Notice 2021-26, which clarifies that if eligible dependent care benefits would have been excluded from income if used during either the prior tax year (2020 or 2021), these benefits remain...more

Bradley Arant Boult Cummings LLP

Top 20 Takeaways from Notice 2021-15 for Employers with Cafeteria Plans

Bradley Arant Boult Cummings LLP on

In Notice 2021-15, the IRS provides many answers to questions regarding the temporary special rules introduced as part of the Consolidated Appropriations Act, 2021 (CAA) for health flexible spending accounts (health FSAs) and...more

Stinson LLP

IRS Guidance on CAA Coronavirus Relief for FSAs, DCAPs and Cafeteria Plans

Stinson LLP on

On February 18, 2021, the IRS issued Notice 2021-15, clarifying temporary special rules for cafeteria plans, health flexible spending accounts (FSAs) and dependent care assistance programs (DCAPs) that were included in the...more

Snell & Wilmer

COVID-19 and Cafeteria Plans – To Amend or Not to Amend?

Snell & Wilmer on

On May 12, the IRS issued Notice 2020-29 “COVID-19 Guidance Under Section 125 Cafeteria Plans and Related to High Deductible Health Plans” and Notice 2020-33 “Section 125 Cafeteria Plans – Modification of Permissive Carryover...more

Polsinelli

Employers Required To Extend Group Health Plan Timeframes Retroactively While Other Timeframes Are Relaxed

Polsinelli on

New guidance issued by the Department of Labor, Internal Revenue Service, and Health and Human Services requires group health plans to disregard certain timeframes and deadlines related to...more

Miller Canfield

Employer Action Required to Take Advantage of Guidance for Cafeteria Plans

Miller Canfield on

The Internal Revenue Service (“IRS”) has issued two important notices allowing employer-plan sponsors to amend their §125 cafeteria plans to provide employees with increased flexibility for elected benefits and account...more

Holland & Knight LLP

IRS Offers Greater Flexibility for Section 125 Cafeteria Plans in Response to COVID-19 Pandemic

Holland & Knight LLP on

The Internal Revenue Service (IRS) issued Notice 2020-29 and Notice 2020-33 on May 12, 2020, to provide relief from the COVID-19 pandemic (COVID-19) for taxpayers participating in Section 125 cafeteria plans. The provisions...more

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