You'll get guidance on:

• Cafeteria Plan Basics. The basics and the nuances of cafeteria design and administration are covered, with in-depth analysis, administration tips, and clear explanations of complex issues.
• Elections. Materials include comprehensive coverage of cafeteria plan elections and election changes, including the new 30-day election window for new hires and guidance on automatic and rolling elections.
• Electronic Payment Cards. EBIA’s in-depth coverage of electronic payment card programs includes the latest IRS guidance on this topic, practical examples, and a chart summarizing the types of transactions for which electronic payment card use has been approved by the IRS.
• Health FSAs. The ins and outs of FSA design and administration are included, with focus on expense reimbursement rules such as timing of claims, grace periods, medical care definition, and substantiation rules.
• Table of Medical Expenses. The quick-reference Medical Expense Table makes it easy to determine what expenses will qualify for reimbursement under a health FSA or HRA, or for a tax-free distribution from an HSA. It’s been updated to reflect the latest guidance and includes name-brand examples.
• DCAPs. The materials provide detailed coverage of this important cafeteria plan feature, including changes from the final regulations, the DCAP “spend down” provision, and analysis of what types of expenses can be reimbursed. Our table of DCAP expenses provides a quick reference list of common expenses that can be reimbursed under a DCAP.
• Nondiscrimination Rules. We explain the ins and outs of the Code’s nondiscrimination rules for cafeteria plans, health FSAs, and DCAPs, including the changes made in proposed cafeteria plan regulations.
• Sample Documents. Many valuable sample documents are included.

In addition, subscribers to the online edition will get access to primary source material including:

• ERISA
• ERISA History
• Advance Notices of Proposed, Interim & Final DOL Rules
• DOL Final Regulations and Interim Rules
• Preambles to DOL Final Regulations and Interim Rules
• DOL Proposed Regulations & Preambles
• Selected US Code Provisions
• Selected US Code Provisions History
• Selected Final Federal Regulations
• Preambles to Selected Final Federal Regulations
• Selected Proposed Federal Regulations & Preambles
• Other Selected Tax Documents & Releases
• ERISA Opinion Letters
• DOL Rulings & Releases
• Other Miscellaneous Nontax Releases
• Internal Revenue Code (1990 – present)
• Code History
• Final and Temporary Regulations
• Advanced Notices of Proposed Rulemaking & Treasury Decisions
• Prior Final and Temporary Regulations (Treasury Decisions)
• Preambles to Final and Temporary Regulations (Treasury Decisions)
• Preambles to Proposed Treasury Regulations (Treasury Decisions)
• Prior Proposed Regulations & Preambles
• Proposed Regulations and Preambles
• IRS Publications
• EBIA Committee Report Excerpts
• PLRs and TAMs (1977 – present)
• Revenue Rulings (1954 – present)
• Revenue Procedures (1955 – present)
• Announcements (1959 – present)
• Notices (1980 – present)
• Internal Revenue Manual