“(two) Submit-termination reimbursements from health FSAs.— A system that includes a health flexible expending arrangement shall not fall short being treated to be a cafeteria plan beneath The interior Revenue Code of 1986 simply simply because these program or arrangement makes it possible for (under policies similar to The principles relevant

In the course of 2009, Worker A takes advantage of only two weeks of paid out time off. Staff A is considered to acquire utilized two months of nonelective paid out break day and zero months of elective paid out time off. (iii) Pursuant on the cafeteria strategy, the system pays Employee A the value of the unused elective paid out time without work

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