Newfront has officially joined WTW, combining a technology-native approach with global expertise to better serve our clients. [Read more](https://www.wtwco.com/en-us/news/2026/01/wtw-completes-acquisition-of-newfront)

## Compliance Office Hours: Section 125 Cafeteria Plans

##### Thursday, July 17, 2025

Newfront Compliance Office Hours - Section 125 Cafeteria Plans 7/17/25 from Newfront on Vimeo

Section 125 cafeteria plans provide the gateway to employee pre-tax contributions for health and welfare plan benefits and FSAs. Employers’ ability to offer pre-tax salary reduction contributions is the product of a complex system of cafeteria plan rules designed to avoid constructive receipt—a concept that most have never considered. The Section 125 irrevocable election, plan document, use-it-or-lose-it, and other key rules are very strict, and there is no correction program to prevent a potential full loss of tax-advantaged status upon plan operational failures.

This session of Newfront Office Hours covers the key Section 125 cafeteria plan rules that all employers should understand.

Click [here](https://assets.ctfassets.net/c3s9zap8g5rq/N3qgOWTm6OQpifQ8twFSE/7b5e5291fa74bb75d8cbcf68826cecc3/07.17.25_Newfront_Office_Hours_Webinar_Section_125_Cafeteria_Plans__1_.pdf) to view the presentation slides.

Brian Gilmore

Lead Benefits Counsel, VP, Newfront

## Explore the New  _Frontier_ with Us

We are transforming the risk management, business insurance, total rewards, and retirement services space through the combination of elite expertise and cutting-edge technology. Newfront Insurance Services is a trade name licensed to sell insurance products in all 50 states, the District of Columbia, and Puerto Rico. See this [link](https://docs.google.com/document/d/1UMPePkw6yPnyB41_ME6Tmb0OfTAyDl7dA6bgyLPVvW8/edit) for a list of our licenses.