Generally, employers that sponsor group health plans have flexibility to design the terms of plan eligibility, benefits, and contributions as they desire, so long as the plans do not violate Title VII- or HIPAA-type discrimination rules.

Generally, Section 129 of the Internal Revenue Code (IRC) provides an income tax exclusion for benefits received through an employer-sponsored dependent care assistance program (DCAP), also referred to as a dependent care flexible spending account (DCFSA).

Group term life insurance (GTLI) coverage provides a lump sum nontaxable death benefit to the named beneficiary or beneficiaries of individuals covered under the plan. Employers that offer GTLI benefits to their employees have several compliance obligations related to this popular employee benefit.