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Related Experiment Videos

Flexible benefits, choice, and work force diversity.

J Foley1

  • 1Employee Benefit Research Institute.

EBRI Issue Brief
|June 7, 1993
PubMed
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Flexible benefits plans, including cafeteria plans and flexible spending accounts (FSAs), are increasingly offered by employers. FSAs saw significant growth, though participation varies by employer size and plan type.

Area of Science:

  • Health Economics
  • Employee Benefits Management
  • Public Policy Analysis

Background:

  • Flexible benefits plans, governed by Section 125 of the Internal Revenue Code, allow pre-tax compensation for benefits.
  • These plans aim to manage costs and meet diverse employee needs, with a focus on cafeteria plans and flexible spending accounts (FSAs).

Purpose of the Study:

  • To evaluate the prevalence and effectiveness of flexible benefits plans in cost management.
  • To assess how these plans meet the needs of diverse employee groups.
  • To examine the legislative, regulatory, and design aspects of flexible benefits plans.

Main Methods:

  • Analysis of survey data on employer offerings and employee eligibility for flexible benefits plans.
  • Examination of legislative frameworks, including Section 125 of the Internal Revenue Code.

Related Experiment Videos

  • Review of typical plan design features and employee participation rates.

    • Main Results:

    • Eligibility for freestanding FSAs nearly tripled between 1988 and 1991, while cafeteria plan eligibility remained stable.
    • Employer sponsorship of cafeteria plans and FSAs generally increases with employer size.
    • In 1992, 21% of eligible employees contributed to health care FSAs (average $651) and 3% to dependent care FSAs (average $2,959).

    Conclusions:

    • Flexible spending accounts have shown substantial growth in prevalence.
    • Employer size is a key factor in the offering of flexible benefits.
    • Potential national health reform could significantly impact FSAs if the tax treatment of health benefits changes, particularly regarding taxation above a standard package.