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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.
The main cafeteria is usually where most of the meal plan is used but smaller cafeterias, cafés, restaurants, bars, or even fast food chains located on campus, on nearby streets, or in the surrounding town or city may accept meal plans. A college cafeteria system often has a virtual monopoly on the students due to an isolated location or a ...
Childs Restaurant, Philadelphia, Pennsylvania, c. 1908 This is a list of cafeterias.A cafeteria is a type of food service location in which there is little or no waiting staff table service, whether a restaurant or within an institution such as a large office building or school; a school dining location is also referred to as a dining hall or canteen (in the UK, Ireland and some Commonwealth ...
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.
The exception to the general rule includes certain executive benefits (e.g. golden handshake and golden parachute plans) or those that exceed federal or state tax-exemption standards. American corporations may also offer cafeteria plans to their employees. These plans offer a menu and level of benefits for employees to choose from. In most ...
[8] [37] With over 600 seats on three floors, and known as "Clifton's Cafeteria", [6] it was noted as the oldest cafeteria in Los Angeles and the largest public cafeteria in the world in 2009. [18] [8] The third floor included a party room, a banquet room, and many pictures of Clifford and Nelda Clinton. There was a secret room on an upper floor.
The word derives from the early 19th century, taken from the French word restaurer 'provide meat for', literally 'restore to a former state' [2] and, being the present participle of the verb, [3] the term restaurant may have been used in 1507 as a "restorative beverage", and in correspondence in 1521 to mean 'that which restores the strength, a fortifying food or remedy'.
Cafeteria, a type of food service location within an institution in which there is little or no waiting staff table service; A complete set of cutlery comprising knives, forks, and spoons, usually sufficient for several place-settings at a meal; An archaic use was to describe a sutler's shop, where provisions were sold to the military.