May a cafeteria plan with a flexible spending account, a HSA, and a 401(k), permit any remaining money in the cafeteria plan to be swept into the 401(k) plan as deferrals at the end of the year?
Rev. 12/06/07, E-mail Alert 2007-16

No. The final 401(k) and (m) regulations make clear that deferrals may only be from current earnings received in the next payroll that the employee defers from current pay by a salary deferral agreement. Money that is placed in any of the cafeteria plan accounts for any length of time may not later be swept into a 401(k) as a deferral.