On August 1, New Orleans Tax & Estates associate, Tim Brechtel, presented at a one-day seminar, "Section 125 Cafeteria Plans," sponsored by Lorman Education Services and held at the Intercontinental Hotel in New Orleans. Mr. Brechtel's presentation addressed health flexible spending accounts, health reimbursement accounts, dependent care assistance programs, bona fide wellness programs, and COBRA. Mr. Brechtel presented the same topics at a Louisiana Society of Certified Public Accountants Continuing Professional Education seminar held at the University of New Orleans on August 26.