Source: https://www.law.cornell.edu/uscode/text/26/125
Timestamp: 2016-02-09 14:35:26
Document Index: 765900378

Matched Legal Cases: ['§\u202f134', '§\u202f101', '§\u202f201', '§\u202f5', '§\u202f531', '§\u202f1', '§\u202f1', '§\u202f1151', '§\u202f1853', '§\u202f1011', '§\u202f4002', '§\u202f6051', '§\u202f203', '§\u202f7814', '§\u202f11801', '§\u202f301', '§\u202f1201', '§\u202f207', '§\u202f11', '§\u202f114', '§\u202f1515', '§\u202f9005', '§\u202f10902', '§\u202f1403', '§\u202f213', '§\u202f203', '§\u202f220', '§\u202f213', '§\u202f220', '§\u202f1515', '§\u202f10902', '§\u202f9005', '§\u202f1403', '§\u202f1403', '§\u202f9022', '§\u202f9005', '§\u202f9022', '§\u202f9022', '§\u202f321', '§\u202f301', '§\u202f203', '§\u202f1151', '§\u202f203', '§\u202f203', '§\u202f1011', '§\u202f1011', '§\u202f1011', '§\u202f1011', '§\u202f1011', '§\u202f1018', '§\u202f6051', '§\u202f1011', '§\u202f4002', '§\u202f1151', '§\u202f1853', '§\u202f1853', '§\u202f531', '§\u202f531', '§\u202f531', '§\u202f531', '§\u202f531', '§\u202f531', '§\u202f226', '§\u202f5', '§\u202f201', '§\u202f1515', '§\u202f9005', '§\u202f9022', '§\u202f10902', '§\u202f1403', '§\u202f114', '§\u202f4002', '§\u202f6051', '§\u202f1', '§\u202f226', '§\u202f134', '§\u202f101', '§\u202f6063', '§\u202f531', '§\u202f1853', 'art 892']

(1) Highly compensated participantsIn the case of a highly compensated participant, subsection (a) shall not apply to any benefit attributable to a plan year for which the plan discriminates in favor of—
(d) Cafeteria plan definedFor purposes of this section—
(1) In generalThe term “cafeteria plan” means a written plan under which—
(C) Exception for certain plans maintained by educational institutionsSubparagraph (A) shall not apply to a plan maintained by an educational organization described in section 170(b)(1)(A)(ii) to the extent of amounts which a covered employee may elect to have the employer pay as contributions for post-retirement group life insurance if—
(e) Highly compensated participant and individual definedFor purposes of this section—
(1) Highly compensated participantThe term “highly compensated participant” means a participant who is—
The term “highly compensated individual” means an individual who is described in subparagraphs [1] (A), (B), (C), or (D) of paragraph (1).
(f) Qualified benefits definedFor purposes of this section—
(2) Health benefitsFor purposes of subparagraph (B) of subsection (b)(1), a cafeteria plan which provides health benefits shall not be treated as discriminatory if—
(3) Certain participation eligibility rules not treated as discriminatoryFor purposes of subparagraph (A) of subsection (b)(1), a classification shall not be treated as discriminatory if the plan—
(2) Qualified reservist distributionFor purposes of this subsection, the term “qualified reservist distribution” means any distribution to an individual of all or a portion of the balance in the employee’s account under such arrangement if—
(2) Adjustment for inflationIn the case of any taxable year beginning after December 31, 2013, the dollar amount in paragraph (1) shall be increased by an amount equal to—
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins by substituting “calendar year 2012” for “calendar year 1992” in subparagraph (B) thereof.
(2) Simple cafeteria planFor purposes of this subsection, the term “simple cafeteria plan” means a cafeteria plan—
(A) In generalThe requirements of this paragraph are met if, under the plan the employer is required, without regard to whether a qualified employee makes any salary reduction contribution, to make a contribution to provide qualified benefits under the plan on behalf of each qualified employee in an amount equal to—
(A) In generalThe requirements of this paragraph shall be treated as met with respect to any year if, under the plan—
(B) Certain employees may be excludedFor purposes of subparagraph (A)(i), an employer may elect to exclude under the plan employees—
(5) Eligible employerFor purposes of this subsection—
(Added Pub. L. 95–600, title I, § 134(a), Nov. 6, 1978, 92 Stat. 2783; amended Pub. L. 96–222, title I, § 101(a)(6)(A), Apr. 1, 1980, 94 Stat. 196; Pub. L. 96–605, title II, §§ 201(b)(2), 226(a), Dec. 28, 1980, 94 Stat. 3527, 3529; Pub. L. 96–613, § 5(b)(2), Dec. 28, 1980, 94 Stat. 3581; Pub. L. 98–369, div. A, title V, § 531(b)(1)–(4)(A), July 18, 1984, 98 Stat. 881, 882; Pub. L. 98–611, § 1(d)(3)(A), Oct. 31, 1984, 98 Stat. 3177; Pub. L. 98–612, § 1(b)(3)(B), Oct. 31, 1984, 98 Stat. 3181; Pub. L. 99–514, title XI, § 1151(d)(1), title XVIII, § 1853(b)(1), Oct. 22, 1986, 100 Stat. 2504, 2870; Pub. L. 100–647, title I, §§ 1011B(a)(11)–(13), 1018(t)(6), title IV, § 4002(b)(2), title VI, § 6051(b), Nov. 10, 1988, 102 Stat. 3484, 3485, 3589, 3643, 3696; Pub. L. 101–140, title II, § 203(a)(1), (3), (b)(2), Nov. 8, 1989, 103 Stat. 830, 831; Pub. L. 101–239, title VII, § 7814(b), Dec. 19, 1989, 103 Stat. 2413; Pub. L. 101–508, title XI, § 11801(c)(3), Nov. 5, 1990, 104 Stat. 1388–523; Pub. L. 104–191, title III, §§ 301(d), 321(c)(1), Aug. 21, 1996, 110 Stat. 2051, 2058; Pub. L. 108–173, title XII, § 1201(i), Dec. 8, 2003, 117 Stat. 2479; Pub. L. 108–311, title II, § 207(11), Oct. 4, 2004, 118 Stat. 1177; Pub. L. 110–172, § 11(a)(12), Dec. 29, 2007, 121 Stat. 2485; Pub. L. 110–245, title I, § 114(a), June 17, 2008, 122 Stat. 1636; Pub. L. 111–148, title I, § 1515(a), (b), title IX, §§ 9005(a), 9022(a), title X, § 10902(a), Mar. 23, 2010, 124 Stat. 258, 854, 874, 1016; Pub. L. 111–152, title I, § 1403(b), Mar. 30, 2010, 124 Stat. 1063; Pub. L. 113–295, div. A, title II, §§ 213(b), 220(f), (g), Dec. 19, 2014, 128 Stat. 4033, 4036.)
Pub. L. 101–140, § 203(a)(1), amended this section to read as if the amendments made by section 1151(d)(1) of Pub. L. 99–514 (amending this section generally) had not been enacted. Subsequent to amendment by Pub. L. 99–514, this section was amended by Pub. L. 100–647 and Pub. L. 101–239. See 1989 and 1988 Amendment notes below.
2014—Subsec. (b)(2). Pub. L. 113–295, § 220(f), substituted “qualified benefits” for “statutory nontaxable benefits” in two places.
Subsec. (h)(1). Pub. L. 113–295, § 213(b), inserted “(and shall not fail to be treated as an accident or health plan)” before “merely”.
Subsec. (h)(2). Pub. L. 113–295, § 220(g), substituted “means any” for “means, any” in introductory provisions.
2010—Subsec. (f). Pub. L. 111–148, § 1515(a), (b), substituted “For purposes of this section—” for “For purposes of this section,”; designated remainder of first sentence and second sentence as par. (1), inserted heading, and substituted “The term” for “the term”; designated third sentence as par. (2), inserted heading, and substituted “The term ‘qualified benefit’ shall not include” for “Such term shall not include”; and added par. (3).
Subsec. (i). Pub. L. 111–148, § 10902(a), amended subsec. (i) generally. Prior to amendment, text read as follows: “For purposes of this section, if a benefit is provided under a cafeteria plan through employer contributions to a health flexible spending arrangement, such benefit shall not be treated as a qualified benefit unless the cafeteria plan provides that an employee may not elect for any taxable year to have salary reduction contributions in excess of $2,500 made to such arrangement.”
Pub. L. 111–148, § 9005(a)(2), added subsec. (i). Former subsec. (i) redesignated (j).
Subsec. (i)(2). Pub. L. 111–152, § 1403(b)(1), substituted “December 31, 2013” for “December 31, 2011” in introductory provisions.
Subsec. (i)(2)(B). Pub. L. 111–152, § 1403(b)(2), substituted “2012” for “2010”.
Subsec. (j). Pub. L. 111–148, § 9022(a), added subsec. (j). Former subsec. (j) redesignated (k).
Pub. L. 111–148, § 9005(a)(1), redesignated subsec. (j) as (k).
Subsec. (k). Pub. L. 111–148, § 9022(a), redesignated subsec. (j) as (k). Former subsec. (k) redesignated (l).
Subsec. (l). Pub. L. 111–148, § 9022(a), redesignated subsec. (k) as (l).
2004—Subsec. (e)(1)(D). Pub. L. 108–311 inserted “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”.
1996—Subsec. (f). Pub. L. 104–191, § 321(c)(1), inserted at end “Such term shall not include any product which is advertised, marketed, or offered as long-term care insurance.”
Pub. L. 104–191, § 301(d), inserted “106(b),” before “117”.
1989—Pub. L. 101–140, § 203(a)(1), amended section to read as if amendments by Pub. L. 99–514, § 1151(d)(1), had not been enacted, see 1986 Amendment note below.
Subsec. (d)(2). Pub. L. 101–140, § 203(b)(2), amended par. (2) generally. Prior to amendment, par. (2) read as follows: “The term ‘cafeteria plan’ does not include any plan which provides for deferred compensation. The preceding sentence shall not apply in the case of a profit-sharing or stock bonus plan which includes a qualified cash or deferred arrangement (as defined in section 401(k)(2)) to the extent of amounts which a covered employee may elect to have the employer pay as contributions to a trust under such plan on behalf of the employee.”
Subsec. (g)(3)(A). Pub. L. 101–140, § 203(a)(3), substituted “section 410(b)(2)(A)(i)” for “subparagraph (B) of section 410(b)(1)”.
1988—Subsec. (a). Pub. L. 100–647, § 1011B(a)(11)(A), amended subsec. (a) generally, see Codification note above. Prior to amendment, subsec. (a) read as follows: “In the case of a cafeteria plan—
Subsec. (b)(1). Pub. L. 100–647, § 1011B(a)(11)(B), substituted “In the case of a highly compensated employee, subsection (a) shall not apply to any benefit attributable to a plan year” for “A plan shall be treated as failing to meet the requirements of this subsection”, see Codification note above.
Subsec. (b)(2). Pub. L. 100–647, § 1011B(a)(11)(C), substituted “subsection (a) shall not apply to any plan year” for “a plan shall be treated as failing to meet the requirements of this subsection” in first sentence, see Codification note above.
Pub. L. 100–647, § 1011B(a)(13)(B), substituted “shall not include benefits which (without regard to this paragraph) are includible in gross income” for “shall be determined without regard to the last sentence of subsection (e)”, see Codification note above.
Subsec. (c)(1)(B). Pub. L. 100–647, § 1011B(a)(12), amended subpar. (B) generally, see Codification note above. Prior to amendment, subpar. (B) read as follows: “the participants may choose—
Subsec. (c)(2)(B). Pub. L. 100–647, § 1018(t)(6), inserted “or rural electric cooperative plan (within the meaning of section 401(k)(7))” after “stock bonus plan”, see Codification note above.
Subsec. (c)(2)(C). Pub. L. 100–647, § 6051(b), inserted at end “In applying section 89 to a plan described in this subparagraph, contributions under the plan shall be tested as of the time the contributions were made.”, see Codification note above.
Subsec. (e)(1). Pub. L. 100–647, § 1011B(a)(13)(A), inserted “and without regard to section 89(a)” after “subsection (a)”, see Codification note above.
Subsec. (e)(2)(A). Pub. L. 100–647, § 4002(b)(2), inserted “or any insurance under a qualified group legal services plan the value of which is so includable only because it exceeds the limitation of section 120(a)” after “section 79”, see Codification note above.
1986—Pub. L. 99–514, § 1151(d)(1), amended section generally, revising and restating as subsecs. (a) to (g) provisions of former subsecs. (a) to (i) so as to coincide with the coming into effect of section 89 of this title.
Subsecs. (c), (d)(1)(B). Pub. L. 99–514, § 1853(b)(1)(A), substituted “qualified benefits” for “statutory nontaxable benefits” wherever appearing.
Subsec. (f). Pub. L. 99–514, § 1853(b)(1)(B), substituted “Qualified benefits defined” for “Statutory nontaxable benefits defined” in heading and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘statutory nontaxable benefit’ means any benefit which, with the application of subsection (a) is not includible in the gross income of the employee by reason of an express provision of this chapter (other than section 117, 124, 127, or 132). Such term includes any group term life insurance which is includible in gross income only because it exceeds the dollar limitation of section 79.”
1984—Subsec. (b). Pub. L. 98–369, § 531(b)(3), amended subsec. (b) generally, substituting “and key employees” for “where plan is discriminatory” in heading and “Highly compensated participants” for “In general” in par. (1) heading, adding par. (2), redesignating former par. (2) as (3), and inserting therein references to par. (2) and to taxable year of key employee.
Subsec. (c). Pub. L. 98–369, § 531(b)(2)(B), inserted “statutory” before “nontaxable benefits” in two places.
Subsec. (d)(1). Pub. L. 98–369, § 531(b)(1), substituted “among 2 or more benefits consisting of cash and statutory nontaxable benefits” for “among two or more benefits” in cl. (B) and struck out “The benefits which may be chosen may be nontaxable benefits, or cash, property, or other taxable benefits.”
Subsec. (f). Pub. L. 98–369, § 531(b)(2)(A), amended subsec. (f) generally, inserting “Statutory” in heading and “statutory” before “nontaxable benefit” in text, providing that the benefit be excluded by reason of an express provision of this chapter (other than section 117, 124, 127, or 132), and extending the benefit to include group term life insurance.
Pub. L. 98–369, § 531(b)(4)(A), added subsec. (h) relating to reporting requirements provisions. Former subsec. (h) redesignated (i).
Subsec. (i). Pub. L. 98–369, § 531(b)(4)(A), redesignated subsec. (h) as (i).
1980—Subsec. (d)(2). Pub. L. 96–605, § 226(a), inserted provision that the sentence excluding deferred compensation plans not apply in the case of a profit-sharing or stock bonus plan which includes a qualified cash or deferred arrangement, as defined in section 401(k)(2) to the extent of amounts which a covered employee may elect to have the employer pay as contributions to a trust under such plan on behalf of the employee.
Subsec. (g)(4). Pub. L. 96–613, § 5(b)(2), and Pub. L. 96–605, § 201(b)(2), made identical amendments by substituting “controlled groups, etc.” for “controlled groups” in heading, and by substituting “subsection (b), (c), or (m) of section 414” for “subsection (b) or (c) of section 414” in text.
Pub. L. 111–148, title I, § 1515(c), Mar. 23, 2010, 124 Stat. 258, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2013.”
Pub. L. 111–148, title IX, § 9005(b), Mar. 23, 2010, 124 Stat. 855, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2010.”
Pub. L. 111–148, title IX, § 9022(b), Mar. 23, 2010, 124 Stat. 876, provided that: “The amendments made by this section [amending this section] shall apply to years beginning after December 31, 2010.”
Pub. L. 111–148, title X, § 10902(b), Mar. 23, 2010, 124 Stat. 1016, as amended by Pub. L. 111–152, title I, § 1403(a), Mar. 30, 2010, 124 Stat. 1063, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2012.”
Pub. L. 110–245, title I, § 114(b), June 17, 2008, 122 Stat. 1636, provided that: “The amendment made by this section [amending this section] shall apply to distributions made after the date of the enactment of this Act [June 17, 2008].”
Pub. L. 100–647, title IV, § 4002(c), Nov. 10, 1988, 102 Stat. 3643, provided that: “The amendments made by this section [amending this section and section 120 of this title] shall apply to taxable years ending after December 31, 1987.”
Pub. L. 100–647, title VI, § 6051(c), Nov. 10, 1988, 102 Stat. 3696, provided that: “The amendments made by this section [amending this section and section 89 of this title] shall take effect as if included in the amendments made by section 1151 of the Reform Act [Pub. L. 99–514, see Effective Date of 1986 Amendment note set out under section 79 of this title].”
Amendment by Pub. L. 98–612 effective Jan. 1, 1985, see Pub. L. 98–612, § 1(d)(2), Oct. 31, 1984, 98 Stat. 3181.
Pub. L. 96–605, title II, § 226(b), Dec. 28, 1980, 94 Stat. 3530, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to taxable years beginning after December 31, 1980.”
Pub. L. 95–600, title I, § 134(c), Nov. 6, 1978, 92 Stat. 2785, as amended by Pub. L. 96–222, title I, § 101(a)(6)(B), Apr. 1, 1980, 94 Stat. 197, provided that: “The amendments made by this section [enacting this section] shall apply to plan years beginning after December 31, 1978.”
Pub. L. 100–647, title VI, § 6063, Nov. 10, 1988, 102 Stat. 3700, provided that: “For purposes of section 125 of the 1986 Code, a plan shall not be treated as failing to be a cafeteria plan solely because under the plan a participant elected before January 1, 1989, to receive reimbursement under the plan for dependent care assistance for periods after December 31, 1988, and such assistance is includible in gross income under the provisions of the Family Support Act of 1988 [Pub. L. 100–485, see Tables for classification].”
Pub. L. 98–369, div. A, title V, § 531(b)(5), July 18, 1984, 98 Stat. 883, as amended by Pub. L. 99–514, title XVIII, § 1853(b)(2), (3), Oct. 22, 1986, 100 Stat. 2870, 2871, provided that:
“(A)General transitional rule.—Any cafeteria plan in existence on February 10, 1984, which failed as of such date and continued to fail thereafter to satisfy the rules relating to section 125 under proposed Treasury regulations, and any benefit offered under such a cafeteria plan which failed as of such date and continued to fail thereafter to satisfy the rules of section 105, 106, 120, or 129 under proposed Treasury regulations, will not fail to be a cafeteria plan under section 125 or a nontaxable benefit under section 105, 106, 120, or 129 solely because of such failures. The preceding sentence shall apply only with respect to cafeteria plans and benefits provided under cafeteria plans before the earlier of—
January 1, 1985, or
the effective date of any modification to provide additional benefits after February 10, 1984.
“(B)Special transition rule for advance election benefit banks.—Any benefit offered under a cafeteria plan in existence on February 10, 1984, which failed as of such date and continued to fail thereafter to satisfy the rules of section 105, 106, 120, or 129 under proposed Treasury regulations because an employee was assured of receiving (in cash or any other benefit) amounts available but unused for covered reimbursement during the year without regard to whether he incurred covered expenses, will not fail to be a nontaxable benefit under such applicable section solely because of such failure. The preceding sentence shall apply only with respect to benefits provided under cafeteria plans before the earlier of—
July 1, 1985, or
“(C)Plans for which substantial implementation costs were incurred.—
For purposes of this paragraph, any plan with respect to which substantial implementation costs had been incurred before February 10, 1984, shall be treated as in existence on February 10, 1984.
“(D)Collective bargaining agreements.—
In the case of any cafeteria plan in existence on February 10, 1984, and maintained pursuant to 1 or more collective bargaining agreements between employee representatives and 1 or more employers, the date on which the last of such collective bargaining agreements terminates (determined without regard to any extension thereof agreed to after July 18, 1984) shall be substituted for ‘January 1, 1985’ in subparagraph (A) and for ‘July 1, 1985’ in subparagraph (B). For purposes of the preceding sentence, any plan amendment made pursuant to a collective bargaining agreement relating to the plan which amends the plan solely to conform to any requirement added by this section (or any requirement in the regulations under section 125 of the Internal Revenue Code of 1954 [now 1986] proposed on May 6, 1984) shall not be treated as a termination of such collective bargaining agreement.
“(E)Special rule where contributions or reimbursements suspended.—
For purposes of subparagraphs (A) and (B), a plan shall not be treated as not continuing to fail to satisfy the rules referred to in such subparagraphs with respect to any benefit provided in the form of a flexible spending arrangement merely because contributions or reimbursements (or both) with respect to such plan were suspended before January 1, 1985.”
This is a list of parts within the Code of Federal Regulations for which this US Code section provides rulemaking authority.This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.5 CFR - Administrative Personnel5 CFR Part 892 - FEDERAL FLEXIBLE BENEFITS PLAN: PRE-TAX PAYMENT OF HEALTH BENEFITS PREMIUMS