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  2. Cafeteria plan - Wikipedia

    en.wikipedia.org/wiki/Cafeteria_plan

    A cafeteria plan or cafeteria system is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code. [1] Its name comes from the earliest versions of such plans, which allowed employees to choose between different types of benefits, similar to the ability of a customer to choose among available items in a cafeteria.

  3. Flexible spending account - Wikipedia

    en.wikipedia.org/wiki/Flexible_spending_account

    The IRS allows employers to waive this requirement when an individual uses the debit card at a pharmacy or grocery store that complies with the above procedure. The IRS also allows employers to waive this requirement when the amount charged to the debit card is a multiple of a co-pay of the employee's group health insurance plan.

  4. Massachusetts health care reform - Wikipedia

    en.wikipedia.org/wiki/Massachusetts_health_care...

    The surcharge is applied when an employer does not arrange for a pre-tax payroll deduction system for health insurance (a Section 125 plan, or a "cafeteria plan"), and has employees who receive care that is paid from the uncompensated care pool, renamed in October 2007 as the Health Safety Net. [30]

  5. Internal Revenue Code section 132(a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    A Qualified Employee Discount is defined in Section 132(c) as any employee discount with respect to qualified property or services to the extent the discount does not exceed (a) the gross profit percentage of the price at which the property is being offered by the employer to customers, in the case of property, or (b) 20% of the price offered for services by the employer to customers, in the ...

  6. SECURE 2.0 Act - Wikipedia

    en.wikipedia.org/wiki/SECURE_2.0_Act

    Allows employers to provide incentives (like payments or gift cards) to employees to join a plan; Changes coverage requirements for part-time employees [9] Allows Tax-Free Rollovers of 529s to ROTH IRAs under certain circumstances; Creates several exemptions for early withdrawals, including Withdrawals for emergencies; Withdrawals by domestic ...

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    Get AOL Mail for FREE! Manage your email like never before with travel, photo & document views. Personalize your inbox with themes & tabs. You've Got Mail!

  8. Employee compensation in the United States - Wikipedia

    en.wikipedia.org/wiki/Employee_compensation_in...

    Wages adjusted for inflation in the US from 1964 to 2004 Unemployment compared to wages. Wage data (e.g. median wages) for different occupations in the US can be found from the US Department of Labor Bureau of Labor Statistics, [5] broken down into subgroups (e.g. marketing managers, financial managers, etc.) [6] by state, [7] metropolitan areas, [8] and gender.

  9. FSA debit card - Wikipedia

    en.wikipedia.org/wiki/FSA_debit_card

    Traditionally, to meet Internal Revenue Service (IRS) substantiation requirements, FSAs were accessed only through claims for reimbursement after incurring (and usually paying) an out-of-pocket expense, often after deductions were already made from the employee's paycheck to fund the FSA. This, along with the so-called "use it or lose it" rule ...

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    related to: section 125 requirements for employers