What must the written cafeteria plan document contain?
A-3: The written document embodying a cafeteria plan must contain at least the following information: (i) A specific description of each of the benefits available under the plan, including the periods during which the benefits are provided (i.e., the periods of coverage), (ii) the plan’s eligibility rules governing participation, (iii) the procedures governing participants’ elections under the plan, including the period during which elections may be made, the extent to which elections are irrevocable, and the periods with respect to which elections are effective, (iv) the manner in which employer contributions may be made under the plan, such as by salary reduction agreement between the participant and the employer or by nonelective employer contributions to the plan, (v) the maximum amount of employer contributions available to any participant under the plan, and (vi) the plan year on which the cafeteria plan operates. In describing the benefits available under the cafeteria plan, the
