{"id":8673,"date":"2021-12-12T08:00:07","date_gmt":"2021-12-12T08:00:07","guid":{"rendered":"https:\/\/www.bbrown.com\/insight\/section-125-cafeteria-plan-document-amendments-due-12-31-21\/"},"modified":"2021-12-12T08:00:07","modified_gmt":"2021-12-12T08:00:07","slug":"section-125-cafeteria-plan-document-amendments-due-12-31-21","status":"publish","type":"insight","link":"https:\/\/www.bbrown.com\/ca\/insight\/section-125-cafeteria-plan-document-amendments-due-12-31-21\/","title":{"rendered":"Section 125 Cafeteria Plan Document Amendments Due 12\/31\/21"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row row_style=&#8221;page-hero&#8221; full_width=&#8221;stretch_row_content&#8221;][vc_column]\n\t<div class=\"hero hero--wrap    \">\n\n\t\t<div class=\"hero--background-image hero--background-image-blur\">\n\t\t\t<div class=\"hero--overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"hero-background\" style=\"background: url(https:\/\/www.bbrown.com\/wp-content\/uploads\/2021\/12\/BBRetail_RegLeg_WebsiteLander.jpg) center center no-repeat; background-size: cover;\"><\/div>\n\t\t\t\t\t<\/div>\n\n\t\t<div class=\"hero--container\">\n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"hero--inner width-100\">\n\n\t\t\t\t\t\n  <div class='content-heading  100%  '>\n    \n    <h1 class='text-white    '>\n      Section 125 Cafeteria Plan Document Amendments Due 12\/31\/21\n    <\/h1>\n\t\n  <\/div>\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n\n\t\n[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;]\n  <div class='content-heading  100% content-heading--ruled '>\n    \n    <h1 class='text-brand-dark-blue    h2'>\n      Section 125 Cafeteria Plan Document Amendments Due 12\/31\/21\n    <\/h1>\n\t\n  <\/div>[vc_column_text]In response to the COVID-19 pandemic, the IRS released guidance permitting additional flexibility for employer plan sponsors of Section 125 cafeteria plans. The guidance, released in Notice 2020-29 and Notice 2021-15, specified that if employers implemented any of the available changes, they were required to adopt a plan amendment to their Section 125 cafeteria plan documents.<\/p>\n<p>In addition, the guidance gave plan sponsors until December 31st of the next calendar year following the year in which the change is effective to adopt these amendments. Generally, Section 125 plan document amendments are required to be formally adopted by the plan sponsor before they become effective. However, the IRS has clarified that amendments adopted in response to these notices can be adopted retroactively.<\/p>\n<p>To do this, the plan must operate consistent with the terms of the amendment during the period beginning on the effective date of the amendment and ending on the date the amendment is adopted. The details of the options released in the IRS notices requiring a plan amendment to be adopted by December 31, 2021, are discussed in the article.[\/vc_column_text]\t<div class='wpb_content_element text-left btn-container'>\n\t\t\t\t\t<a class='btn btn-brand-green  '\n\t\t\t\thref='https:\/\/www.bbrown.com\/wp-content\/uploads\/2021\/12\/Section-125-Cafeteria-Plan-Document-Amendments-Brown-Brown_WEB-1.pdf' target='_blank' data-toggle=''>\n\t\t\t\t<span class=\"btn-text-color--default\">Continue Reading<\/span>\n\t\t\t<\/a>\n\t\t\t<\/div>\n[\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;1390&#8243; alignment=&#8221;center&#8221; style=&#8221;vc_box_circle_2&#8243;][vc_separator border_width=&#8221;2&#8243; el_width=&#8221;60&#8243;][vc_column_text]<\/p>\n<h6 style=\"text-align: center;\">by Amanda Olimb<\/h6>\n<p style=\"text-align: center;\">Assistant Vice President<\/p>\n<p style=\"text-align: center;\">Regulatory and Legislative Strategy<\/p>\n<p>[\/vc_column_text]\t<div class='wpb_content_element text-center btn-container'>\n\t\t\t\t\t<a class='btn btn-brand-dark-blue  '\n\t\t\t\thref='\/us\/contact\/contact-general\/' target='' data-toggle=''>\n\t\t\t\t<span class=\"btn-text-color--default\">Connect Now<\/span>\n\t\t\t<\/a>\n\t\t\t<\/div>\n[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row row_style=&#8221;page-hero&#8221; full_width=&#8221;stretch_row_content&#8221;][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text]In response to the COVID-19 pandemic, the IRS released guidance permitting additional flexibility for employer plan sponsors of Section 125 cafeteria plans. The guidance, released in Notice [&hellip;]<\/p>\n","protected":false},"author":66,"featured_media":8675,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"insight_category":[31,73],"class_list":["post-8673","insight","type-insight","status-publish","has-post-thumbnail","hentry","insight_category-employee-benefits","insight_category-regulatory-and-legislative-strategy"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Section 125 Cafeteria Plan Document Amendments Due 12\/31\/21 - Brown &amp; Brown<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bbrown.com\/ca\/insight\/section-125-cafeteria-plan-document-amendments-due-12-31-21\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Section 125 Cafeteria Plan Document Amendments Due 12\/31\/21\" \/>\n<meta property=\"og:description\" content=\"[vc_row row_style=&#8221;page-hero&#8221; full_width=&#8221;stretch_row_content&#8221;][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text]In response to the COVID-19 pandemic, the IRS released guidance permitting additional flexibility for employer plan sponsors of Section 125 cafeteria plans. 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