Five states -- Connecticut, Massachusetts, Missouri, Rhode Island, and Washington -- have passed laws requiring employers to offer cafeteria plans. Because cafeteria plans offer federal and often state tax advantages that can make health coverage more affordable, other states are considering similar mandates. Employers already sponsoring cafeteria plans may face expanded obligations under some of these laws, while employers that operate in those states but don't have cafeteria plans may need to set one up. This Update reviews the already-enacted mandates and issues affecting employers. (Update, 7 Nov 2007, 4 pages)
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