Taft attorneys Patricia Beaty and Alexander Mate presented the course “Section 125 Cafeteria Plans: Making Sense of the IRS Rules” on Sept. 19. The course was designed to provide employers with guidance on the benefits of offering a cafeteria plan, a better understanding of the change in status rules, and offer practical advice to help avoid administrative and compliance issues.

For additional course information and background and to purchase the course on-demand, please click here.

Beaty is a partner in Taft’s Tax practice group. With previous experience advising non-profits, religious organizations, hospitals and healthcare systems and manufacturers, Beaty brings in-depth knowledge in employee benefits and executive compensation to Taft. Beaty has extensive experience in the design, implementation and administration of single employer and multi-employer-defined benefit plans, money purchase, profit sharing, stock bonus, employee stock ownership, 401(k) and 403(b) plans, non-qualified deferred compensation plans and retention plans. Beaty also advises clients on the design, implementation and administration of group health plans, Health Savings Accounts, Health Reimbursement Accounts, Section 125 “cafeteria” plans, Voluntary Employees’ Beneficiary Association (VEBA) trusts and Multiple Employer Welfare Arrangements (MEWA).

Mate is an associate in Taft’s Employee Benefits and Tax practices and has experience advising clients on a broad number of issues, including retirement plan formation, maintenance and termination, deferred compensation, and ERISA compliance.