“(two) Publish-termination reimbursements from health FSAs.— A strategy that features a health and fitness versatile paying out arrangement shall not are unsuccessful to be treated as being a cafeteria prepare under The interior Income Code of 1986 basically due to the fact these program or arrangement permits (beneath regulations much like The
(ii) Pursuant to Employer Q's human resources plan, Worker A is permitted to hold about the one particular nonelective week of paid time without work to the subsequent 12 months. Nonelective paid time off just isn't Portion of the cafeteria prepare (that's, neither Employer Q nor the cafeteria system allow staff to exchange nonelective compensated
During 2009, Employee A employs only two weeks of paid out time off. Personnel A is deemed to possess utilised two months of nonelective paid day off and zero months of elective compensated day off. (iii) Pursuant towards the cafeteria program, the prepare pays Personnel A the worth with the unused elective paid out time off 7 days in cash on Decem
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