Cafeteria Plan Key Employee Concentration Test

Section 125 Nondiscrimination Testing Suite

Enter total non-taxable benefits paid to key employees and non-key employees below.

For the purposes of the Concentration Test, "non-taxable benefits" is defined as all pre-tax contributions to the health FSA plan, dependent care FSA plan and employee paid pre-tax insurance premiums.

 
Total non-taxable benefits paid to all key employees:
Total non-taxable benefits paid to all other participants:
Total non-taxable benefits paid (calculated):
Percent of non-taxable benefits paid to key employees (calculated):
Results

Sentinel Group does not keep record of the testing conducted through this portal. Print the results of each test to retain for your records.

Key Employee:

  • An Officer of the employer with annual compensation in excess of a specified dollar threshold ($215,000 for 2023 and $200,000 for 2022);
  • A more-than-5% owner of the employer; or
  • A more-than-1% owner with annual compensation in excess of $150,000 (not indexed)

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