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A cafeteria plan - also known as a Section 125 plan, after the portion of the IRS code that regulates the plans - lets employees redirect part of their salaries and wages to pay for certain benefits.
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.
The "plan year" is commonly defined as the calendar year, but could also include the grace period of Jan 1 – March 15 of the following year. For example, the "plan year" (or "benefit year") of 2016 would run from Jan 1, 2016, until March 15, 2017, if the employer offered the grace period.
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 ...
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Power pop is a music genre which is a more aggressive form of pop rock. [1] Although its mainstream success peaked in the late 1970s and early 1980s, the genre continues to influence new artists. [2] The following list is divided in two sections.
Seasons 1 to 2 only; Hanna-Barbera produced season 1 using "Cartoon Network Studios" as an in-name only division. Seasons 3 and 4 were produced by Cartoon Network Studios as a separate entity of its former parent company. The series was introduced as What a Cartoon! shorts. All shows from this point onward were broadcast on Cartoon Network. 52 ...
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related to: section 125 pop only plans