Is there a good source out there than can help me figure out what information I need to gather to complete discrimination testing on a cafeteria plan?

I take it you are doing an in-house 125 plan? If you have a TPA they should be providing you with a questionnaire to fill out, and they will do the actual testing.

If you do need a reliable resource, the Cafeteria Plans reference manual produced by EBIA is excellent. This will prove very helpful in performing the tests as well as gathering of the necessary information.

I found this webpage last year when looking for info on the same. I thought it helped a bit in understanding the definitions n such.

http://www.stanton-group.com/services/fsa/...sting_rules.asp