A cafeteria plan is a written benefit plan maintained by the employer for the benefit
of its employees, where all participants are employees, and each participant has the
opportunity to select two or more benefits consisting of cash and qualified benefits.
NOTE: The Internal Revenue Service (IRS) determines whether a plan is a cafeteria plan under
section 125 of the Internal Revenue Code (IRC) and whether any benefit under the plan
is a qualified benefit. The Social Security Administration (SSA) does not make determinations.
Social Security Act, Section 209(a)(4)(I)