2021 Year-End Cafeteria Plan Amendments for COVID-19-Related Relief | Practical Law
An Article addressing Internal Revenue Service (IRS) implementing guidance regarding relief provisions for health flexible spending arrangements (health FSAs) and dependent care assistance programs (DCAPs) under cafeteria plans. The relief provisions were made available by legislation enacted in December 2020 in response to the US outbreak of COVID-19, the disease that results from SARS-CoV-2 (Consolidated Appropriations Act, 2021 (CAA-21)).