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SECTION 125 CAFETERIA PLAN ELECTION FORM California State Csun

SECTION 125 CAFETERIA PLAN ELECTION FORM California State Csun

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hello everyone and welcome to our pre-recorded webinar understanding cafeteria plans my name is Nicole Smith and I'm the benefits education specialist here at Flex I oversee all of our educational efforts for insurance producers plan administrators and plan participants today we're going to be going over the basics of cafeteria plans including eligibility and qualified benefits contributions and reimbursements and the various technical requirements associated with these plans I'm also going to take a few minutes at the end to tell you a little bit about FSA's from flex let's get started so what is a cafeteria plan well it's an employee benefits program that's designed to take advantage of section 125 of the IRS tax code you may also have heard of it referred to as a section 125 plan these plans allow employees to pay for qualified expenses on a pre-tax basis that's because funds in the cafeteria plan are not subject to payroll taxes which means the employer saves on FICA taxes and the

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