Filing & ReportingAnnual
Section 125 Nondiscrimination Testing
IRC § 125(b)-(c); IRC § 105(h) (self-insured); IRC § 129 (DCAP)
Cafeteria plans must pass eligibility, contributions/benefits, and key employee concentration tests annually. Self-insured medical must also pass 105(h) tests. Failures result in key/HCE elections becoming taxable.
ResponsibleClient/Other TPA (compliance TPA)
Deliver ToInternal compliance; corrective action if failed
DeadlineAnnually, typically at plan year end; recommended to also test mid-year
Get Your Compliance Calendar →
Track this and 71 other federal requirements. Personalized to your plan.