simple cafeteria plan

(2) Simple cafeteria plan For purposes of this subsection, the term “simple cafeteria plan” means a cafeteria plan— (A) which is established and maintained by an eligible employer, and (B) with respect to which the contribution requirements of paragraph (3), and the eligibility and participation requirements of paragraph (4), are met.

Source

26 USC § 125(j)(2)


Scoping language

None identified. Default scope is assumed to be the entire title.
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