Are there individuals who are not eligible to participate in a Section 125 plan?

All participants in a Section 125 plan must be employees of the company and meet eligibility requirements. Self-employed individuals, partners of a partnership, and stockholders owning more than 2 percent of the stock in an S-Corporation are not eligible.

The spouse, children, parents, and grandparents of these individuals are also not eligible to participate.

사업체를 운영하시는 Owner분들, Partnership으로 하시는 분들, 그리고 주식회사의 경우 2% 이상의 소유주를 가지고 계신 stockholder 되시는 분들은 이와 같은 FSA의 세금혜택을 보실 수 없습니다.

참고하시기 바랍니다.