Is there a deadline for completing discrimination testing on a cafeteria plan and its underlying benefits?

I don't believe the IRS has any deadline for the performing of these tests-- the test results are not *filed* with the IRS or anyone else. They should, however be performed at the very minimum before the end of the plan year, to ensure that the plan is actually in compliance.Ideally, testing should be done immediately after open enrollment and again in month 9 or 10 of the plan year. This gives you time to make changes in elections should any discrimination come to light.