The IRS has issued proposed regulations addressing the Internal Revenue Code Section 129 nondiscrimination requirements for dependent care assistance programs (DCAPs), including dependent care flexible spending accounts (FSAs). In general, eligibility to participate in DCAPs and contributions and benefits under DCAPs must not discriminate in favor of highly compensated employees (HCEs) or their dependents. This requirement is generally satisfied if the DCAP eligibility classi

On March 11, 2020 President Biden signed into law the American Rescue Plan Act of 2021 (ARPA, HR 1319). This mammoth relief and stimulus...