For plan years starting on or after Jan 1. 2011, eligible small businesses may establish "simple cafeteria plans" (section 9022 of the Affordable Care Act) which can automatically satisfy the Internal Revenue Code’s nondiscrimination rules for cafeteria plans. Satisfying the rules by this newly available method can save small employers from the strict nondiscrimination testing requirements of cafeteria plans. The safe harbor is generally available to employers of 100 or fewer employees that satisfy the contribution and minimum eligibility and participation requirements.
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