98 STAT. 882
PUBLIC LAW 98-369—JULY 18, 1984 to any benefit attributable to a plan year for which the plan discriminates in favor of— "(A) highly compensated individuals as to eligibility to participate, or "(B) highly compensated participants as to contributions and benefits. "(2) KEY EMPLOYEES.—In the case of a key employee (within the meaning of section 416(i)(l)), subsection (a) shall not apply to any benefit attributable to a plan for which the statutory nontaxable benefits provided to key employees exceed 25 percent of the aggregate of such benefits provided for all employees under the plan. For purposes of the preceding sentence, statutory nontaxable benefits shall be determined without regard to the last sentence of subsection (f). "(3) YEAR OF INCLUSION.—For purposes of determining the
taxable year of inclusion, any benefit described in paragraph (1) or (2) shall be treated as received or accrued in the taxable year of the participant or key employee in which the plan year ends." (4) REPORTING REQUIREMENTS.—
26 USC 125.
(A) Section 125 (relating to cafeteria plans) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection: "(h) REPORTING REQUIREMENTS.—
JS; if;
"(1) IN GENERAL.—Each employer maintaining a cafeteria plan during any year which begins after December 31, 1984, and to which this section applies shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such plan showing for such year— ftl "(A) the number of employees of the employer, "(B) the number of employees participating under the plan, "(C) the total cost of the plan during the year, and M5 "(D) the name, address, and taxpayer identification number of the employer and the type of business in which the employer is engaged. "(2) RECORDKEEPING REQUIREMENT.—Each employer maintain-
ing a cafeteria plan during any year shall keep such records as may be necessary for purposes of determining whether the requirements of this section are met. "(3) ADDITIONAL INFORMATION WHEN REQUIRED BY THE SECRE-
—H,,,vi
26 USC 6652.
TARY.—Any employer— "(A) who maintains a cafeteria plan during any year for which a return is required under paragraph (1), and "(B) who is required by the Secretary to file an additional return for such year, shall file such additional return. Such additional return shall be filed at such time and in such manner as the Secretary shall prescribe and shall contain such information as the Secretary shall prescribe." (B) Subsection (f) of section 6652 is amended— (i) by striking out "or 6047 (relating to information relating to certain trusts and annuity and bond pury,. {^ ^^ chase plans)" and inserting in lieu thereof ", 6047 (relating to information relating to certain trusts and annuity and bond purchase plans), or 125(h) (relating to information with respect to cafeteria plans)", and
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