Standard Testing Package
Insert a paragraph of text here.
Code Section 125 (including tests of HSA contributions made through the Section 125 Plan)
- Section 125 Plan 25% Key Employee Concentration Test
- Section 125 Plan Eligibility Test
- Section 125 Plan Safe Harbor Percentage Test (Eligibility Test)
- Section 125 Plan Contributions and Benefits Test—Availability & Utilization
Health Flexible Spending Account (Health FSA) – Code Section 105(h)
- Health FSA Eligibility Test – 3 Sub-Tests
- Nondiscriminatory Classification Test
- 70% Test
- 70%/80% Test
- Health FSA Benefits Test
Dependent Care Flexible Spending Account (Dependent Day Care FSA) - Code Section 129
- Dependent Day Care FSA More – Than – 5% Owners
- Dependent Day Care FSA 55% Average Benefits Test
- Dependent Day Care FSA Eligibility
- Dependent Day Care FSA Safe Harbor Percentage Test (Eligibility Test)
- Dependent Day Care FSA Contributions and Benefits
Health Reimbursement Arrangement (HRA) - Code Section 105(h)
- HRA Eligibility Test – 3 Sub-Tests
- Nondiscriminatory Classification Test
- 70% Test
- 70%/80% Test
- HRA Benefits Test
Self-Funded Health Plans - Code Section 105(h)
- Self-Insured Eligibility Test – 3 Sub-Tests
- Nondiscriminatory Classification Test
- 70% Test
- 70%/80% Test
- Self-Insured Benefits Test
$5000 / 1,000 employees
( +$0.55 each additional employee )
HRA Testing Package
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Testing Details
- Nondiscriminatory Classification Test
- 70% Test
- 70%/80% Test
- HRA Benefits Test
$1000 / 1,000 employees
( +$0.55 each additional employee )