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Changes to Cafeteria plans and opting out by employees:

The Internal Revenue Service has issued Notice 2014-55 which proposed amendments to Regulations Sec. 1.125-4 to define two sets of circumstances under which employees can revoke their election of employer-sponsored coverage under a cafeteria plan and purchase a qualified health plan through an exchange.


In many ways it is an old story. People immigrate to the U.S. to find better lives for themselves, but especially for their children. The formula still works today as it did for earlier generations, in that they enter the workforce in low-paying, unskilled jobs while they push their children to achieve in school in the hope that their lives, and their children’s children’s lives, will be better. One important difference, however, is that today’s workplace demands much more English language proficiency than it did two or more generations ago for even low-paying jobs.

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