There are still a bunch of unanswered questions as it relates to how grandfathering for collectively bargained plans will be applied. We are expecting further guidance.
However, my take on the FSA cap is that it would be applied to collectively bargained plans and not subject to grandfathering. I do not see reference in the law or committee reports to grandfathering for this cap. Also, it applies to the annual elective deferral elections for employees and in this respect is different than other provisions of the law which would require changes to collectively bargained plans.
Todd W. Martin
Reinhart Boerner Van Deuren s.c.
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