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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.
State Route 125 (SR 125) is a 73-mile-long (117 km) state highway that runs south-to-north in an S-shape through the southern part of the U.S. state of Georgia. It travels through Lowndes , Lanier , Berrien , Tift , Irwin , and Ben Hill counties connecting the Valdosta and Fitzgerald metropolitan areas.
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]
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An unusual feature of the OCGA is that, as stated in section 1-1-1, the privately prepared code annotations are officially merged into the official copy and are published under the authority of the state. The state held that it retained sole copyright in the code and that the authorized publisher held copyright to the annotations, though the ...
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