Under IRS Notice 2002-24, your cafeteria plan itself no longer needs to file either a Form 5500 or an attached Schedule F to satisfy the Code Section 6039D filing requirement, this conclusion with Harry Beker of the IRS. However, annual Form 5500s are still required (unless exemptions apply) for any component ERISA plans that are subject to the Form 5500 requirement under ERISA Title I. A little background on the filing requirements suspended by Notice 2002-24 and the requirements still applicable under ERISA helps to set up the rest of our answer.

==> Code Section 6039D Form 5500s. Code Section 6039D requires enumerated fringe benefit plans, including cafeteria plans, to file annual information returns with the IRS. As you know, this obligation was satisfied by completing a limited number of items on Form 5500 and attaching Schedule F. Twelve years ago (in Notice 90-24), the IRS suspended this filing requirement for group term life insurance plans, accident and health plans and DCAPs. In Notice 2002-24, the IRS extends the suspension to the remaining Section 6039D fringe benefits: cafeteria plans, educational assistance programs and adoption assistance programs. Therefore, as of now, no information returns are required for any of the fringe benefits listed in Code Section 6039D.

Release of IRS Notice 2002-24