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“(g) Plan Amendments.—A strategy that features a health versatile investing arrangement or dependent treatment flexible investing arrangement shall not fall short to be treated to be a cafeteria plan underneath the Internal Earnings Code of 1986 basically since such strategy or arrangement is amended pursuant to some provision less than this ar
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(five) Qualified employerFor uses of the subsection— (A) Generally The phrase “qualified employer” indicates, with respect to any calendar year, any employer if these employer used a mean of one hundred or fewer staff members on business times during both of the two preceding many years.As a result, based on the hazard-primarily based pricing