Can an EAP under Code Section 127 provide that the employer will establish a cap on total reimbursements each year, and that once the cap is reached, no one else will receive reimbursements under the plan for the remainder of that year?

Scott -

I have never seen anything like that before.

Would the plan in question also cap the amount an individual is able to recieve if they are one of the first to receive the benefit?

Under the plan, no participant will receive more than $1,500 in any year.