American Bar Association American Bar Association
header

 
New Cafeteria and Dependent Care Plan Regulations: Treasury Speaks & Organizes

ABA JOINT COMMITTEE ON EMPLOYEE BENEFITS  • DATE: September 20, 2007
SPONSORS: The Sections of Business Law, Health Law, Labor and Employment Law, Real Property, Probate and Trust Law, Taxation, and Tort Trial and Insurance Practice; And the American College of Employee Benefits Counsel

General Information

A 90-minute TeleConference/Live Audio Webcast
Thursday, September 20, 2007
1:00 - 2:30 pm ET / 12:00 - 11:30 pm CT / 11:00 am -12:30 pm MT / 10:00 - 11:30 am PT

Moderator:
Mike Shpiece, Michael R. Shpiece, PC, Farmington Hills, MI

Panelists:
Alden J. Bianchi
, Mintz,  Levin, Cohn, Ferris, Glovsky and Popeo, PC Boston, MA
Kevin Knopf, Attorney-Advisor, Office of Benefits Tax Counsel, U.S. Department of the Treasury, Washington, DC
Mireille Khoury, Attorney, Health and Welfare, Office of Division Counsel/Associate Chief Council, Internal Revenue Service, Washington, DC

Elizabeth Purcell, Assistant Branch Chief, Health and Welfare, Office of Division Counsel/Associate Chief Council, Internal Revenue Service, Washington, DC  

Mark L. Stember, Kilpatrick Stockton LLP, Washington, DC

It was almost 30 years ago that Congress first adopted IRC Section 125 that authorized cafeteria plans. Since then, new plans have developed and faced a patchwork of temporary and proposed regulations, as well as revenue rulings and other advice. Now Treasury and the IRS have organized that patchwork into comprehensive proposed regulations that address the realities of the 21st Century.  Listen to the drafters of those regulations explain the meaning of the regulations and leading practitioners discuss the impact on real plans. The teleconference will explain: 

·  New proposed Cafeteria and Dependent Care Plan Regulations, and how they differ from existing advice

·  New Cafeteria Plan non-discrimination rules which prohibit favoring highly compensated employees

·  Changes you will have to make in your plans in order to comply

·  When these regulations will go into effect

·  How the regulations will be enforced

 


   
New Cafeteria and Dependent Care Plan Regulations
General Information
Register/Buy CDs or Archived Webstream
MCLE Information
Policies and Procedures
Contact JCEB
Attendee Area