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Small Business Employee Benefits and HR Blog

Form 5500 and Section 125 Premium Only Plans (POPs)

form 5500 section 125 popA POP (Premium only Plan) is a Section 125 Cafeteria Plan. Internal Revenue Service (IRS) Notice 2002-24 suspended the Form 5500 filing requirement for cafeteria plans. However, if the plan provides ERISA benefits, it is a welfare benefit plan and the employer must file a Form 5500 annual if the plan had 100 or more participants in the plan year.