| Blog
SIGN UP

Form 5500 and Section 125 Premium Only Plans (POPs)

Written by: PeopleKeep Team
July 29, 2010 at 2:57 AM

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.

d8c27147-b7da-475b-8aeb-dda08b0cf7e3



Topics: Section 125

Comments