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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 such plans that allowed employees to choose between different types of benefits, similar to the ability of a customer to choose among available items in a ...
A health savings account ( HSA) is a tax-advantaged medical savings account available to taxpayers in the United States who are enrolled in a high-deductible health plan (HDHP). [1] [2] The funds contributed to an account are not subject to federal income tax at the time of deposit. [3] Unlike a flexible spending account (FSA), HSA funds roll ...
v. t. e. In the United States, a flexible spending account ( FSA ), also known as a flexible spending arrangement, is one of a number of tax-advantaged financial accounts, resulting in payroll tax savings. [1] One significant disadvantage to using an FSA is that funds not used by the end of the plan year are forfeited to the employer, known as ...
Section 125 excludes cafeteria plans, including health flexible savings account plans. Section 127 excludes qualifying educational assistance plans. Section 129 excludes a qualifying dependent care assistance program, such as a dependent care flexible spending account plan. Section 137 excludes a qualifying adoption assistance programs.
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. Individual taxes
The 1.25-meter, 220 MHz or 222 MHz band is a portion of the VHF radio spectrum internationally allocated for amateur radio use on a primary basis in ITU Region 2, and it comprises frequencies from 220 MHz to 225 MHz. [1] In the United States and Canada, the band is available on a primary basis from 222 to 225 MHz, with the addition of 219 to ...
The Antonov An-124 Ruslan ( Russian: Антонов Ан-124 Руслан; Ukrainian: Ан-124 Руслан, lit. ' Ruslan '; NATO reporting name: Condor) is a large, strategic airlift, four-engined aircraft that was designed in the 1980s by the Antonov design bureau in the Ukrainian SSR of the Soviet Union (USSR). The An-124 is the world's ...
4 (all times) 5 (all times except late nights) 6 (all times) <6> (weekdays until 8:45 p.m., peak direction) The 125th Street station is an express station with four tracks and two island platforms. It is the northernmost Manhattan station on the IRT Lexington Avenue Line of the New York City Subway.
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