Deficit Reduction Act of 1984 (DEFRA)

This statute affects exempt organization benefits in many ways. It prevents most taxable benefits from being offered as part of a flexible benefits plan. In terms of health benefits, it makes it mandatory for employers to treat an employee spouse who is over the age of 65 the same as an employee spouse under age 65.

POPULAR BLOGS

The Top Machine Learning Skills in Demand in 2026

Emerging AI Skills in Demand in 2026

United States and Canada Minimum Wage Updates - July 2026

View All Blogs

Explore Compensation Solutions

Pay Equity

Salary Survey Management

Shift Differentials

View All Solutions

WHITE PAPERS

Top Performing White Papers

National Compensation Forecast April 2026

Compensation Strategies for Remote Work and Organizational Culture – Fall 2025

Planning Global Compensation Budgets for 2026 - January 2026

View All White Papers

Featured White Paper

Common Compensation Terms and Formulas - January 2026

Includes the latest updates: Compensable factors, defined benefit plan, job leveling, lead differential, shift differential and more.
Salary structure formulas and strategies

Download Now

Compensation Glossary