cafeteria plan
Defined in 1 place of the United States Code.
The term “cafeteria plan” means a written plan under which—
(A) all participants are employees, and
(B) the participants may choose among 2 or more benefits consisting of cash and qualified benefits.
Source
- 1994–present26 U.S.C. § 125Internal Revenue Code · Cafeteria plans · for purposes of this section