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.


26 USC § 125(j)(2)

Scoping language

For purposes of this subsection
Is this correct? or