TourAxiom/US Federal/Statutes/Title 26/§ 125/(d)/(1)In generalOfficial sourceciteThe term “cafeteria plan” means a written plan under which—(A)#cite · 26 U.S.C. § 125(d)(1)(A)all participants are employees, and(B)#the participants may choose among 2 or more benefits consisting of cash and qualified benefits.Deferred compensation plans excluded →
