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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 ...
Some fringe benefits (for example, accident and health plans, and group-term life insurance coverage (up to US$50,000) (and employer-provided meals and lodging in-kind, [22]) may be excluded from the employee's gross income and, therefore, are not subject to federal income tax in the United States. Some function as tax shelters (for example ...
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.
Some fringe benefits (for example, accident and health plans, and group-term life insurance coverage up to $50,000) may be excluded from the employee's gross income and, therefore, are not subject to federal income tax in the United States. Some function as tax shelters (for example, flexible spending, 401(k), or 403(b) accounts).
One example of this transformation is the Time Out Market, which began in Lisbon in 2014. [16] This food court concept focuses on both convenience and dining experiences of higher quality. Time Out Market was developed to curate a selection of the city's food and drink offerings, bringing together local chefs under one roof.
Choice architecture is the design of different ways in which choices can be presented to decision makers, and the impact of that presentation on decision-making. For example, each of the following: the number of choices presented [1] the manner in which attributes are described [2] the presence of a "default" [3] [4] can influence consumer choice.