### Question
What does simple cafeteria plan mean?


### Answer
**Simple cafeteria plan** has the following meaning in *26 U.S.C. § 125*:

> a cafeteria plan—



(A) which is established and maintained by an eligible employer, and



(B) with respect to which the contribution requirements of paragraph (3), and the eligibility and participation requirements of paragraph (4), are met

#### Citation:
  - *26 U.S.C. § 125*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

