TourAxiom/US Federal/Statutes/Title 26/§ 125/(j)/(5)/(C)/(i)In generalOfficial sourceciteIf—(I)#cite · 26 U.S.C. § 125(j)(5)(C)(i)(I)an employer was an eligible employer for any year (a “qualified year”), and(II)#such employer establishes a simple cafeteria plan for its employees for such year,Exception →
