26 U.S.C. s. 125: Cafeteria plans

What this document is

26 U.S.C. s. 125: Cafeteria plans is a state statute published by U.S. Government Publishing Office (govinfo.gov). It is one of the documents that insurance license exam questions are written from, including life & health practice questions. This page summarizes it and points to the official version, which is the text to rely on.

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Each practice answer shows the exact passage it comes from. These are sections of this document that questions cite, with a short excerpt from the source text.

• 26 U.S.C. § 125(d), cafeteria plan defined and deferred compensation plans excluded

  “(d) Cafeteria plan defined For purposes of this section - (1) In general 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. (2) Deferred compensation...”

• 26 U.S.C. § 125: subsection (d)(1) (Cafeteria Plan Defined)

  “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.”

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