EMPLOYEE PLANS

Rev. Rul. 2002–27, page 925. Cafeteria plans . Cafeteria plans may use an automatic enrollment process whereby the employee’s salary is reduced each year to pay for a portion of the group health coverage under the plan unless the employee affirmatively elects cash. In addition, employers may treat all participants as being in the cafeteria plan for section 415 purposes even though the plan mandates salary reduction and coverage for uninsured participants.

(Continued on the next page) Finding Lists begin on page ii.