Tax Facts

3510 / How are non-health-related benefits offered under a cafeteria plan affected by the Family and Medical Leave Act?

Under both the proposed and final regulations, employers are not required to continue an employees’ non-health benefits provided under a cafeteria plan (e.g., life insurance) during an FMLA leave. Rather, whether an employee is entitled to the continuation of non-health benefits must be decided under the employer’s policy applicable to employees on non-FMLA leave.1

1. Treas. Reg. § 1.125-3, A-7.

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