simple cafeteria plan
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 125 — for purposes of this section
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.