The following are examples of "red flags" for discrimination:

• Separate cafeteria plans for different employee groups (i.e., hourly and salary)
• Exclusion of part-time, seasonal, or temporary employees
• Employees in one division or company in a controlled group are covered but not another
• Employment requirements (i.e., waiting periods, entry dates)
• Entry into the plan is delayed beyond the first day of the first plan year beginning after the date the employment requirement is met
• The plan bases employer contributions or benefits on years of service or % of compensation
• An employer with a single cafeteria plan varies benefit contributions and rates for different groups of employees