simple cafeteria plan
Defined in 1 place of the United States Code.
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
- 2010–present26 U.S.C. § 125Internal Revenue Code · Cafeteria plans · for purposes of this section