### Question
How is the "simple cafeteria plan" defined?


### Answer
The term **simple cafeteria plan** is defined in *26 U.S.C. § 125* as follows -

> 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**

