Matches in DBpedia 2016-04 for { <http://wikidata.dbpedia.org/resource/Q471280> ?p ?o }
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- Q471280 subject Q6158514.
- Q471280 subject Q6453410.
- Q471280 subject Q7485058.
- Q471280 subject Q8412888.
- Q471280 abstract "A cafeteria plan is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code. 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 cafeteria. Qualified cafeteria plans are excluded from gross income. To qualify, a cafeteria plan must allow employees to choose from two or more benefits consisting of cash or qualified benefit plans. The Internal Revenue Code explicitly excludes deferred compensation plans from qualifying as a cafeteria plan subject to a gross income exemption. Section 125 also provides two exceptions.If the cafeteria plan discriminates in favor of highly compensated employees, the highly compensated employees will be required to report their cafeteria plan benefits as income. The second exception is that if "the statutory nontaxable benefits provided to key employees exceed 25 percent of the aggregate of such benefits provided for all employees under the plan," then the key employees must report their cafeteria plan benefits as income. Effective 1/1/2011, eligible employers meeting contribution requirements and eligibility and participation requirements can establish a "simple" cafeteria plan. Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan.".
- Q471280 wikiPageWikiLink Q1666281.
- Q471280 wikiPageWikiLink Q1965627.
- Q471280 wikiPageWikiLink Q30.
- Q471280 wikiPageWikiLink Q3149559.
- Q471280 wikiPageWikiLink Q5412217.
- Q471280 wikiPageWikiLink Q5440261.
- Q471280 wikiPageWikiLink Q5440471.
- Q471280 wikiPageWikiLink Q5458993.
- Q471280 wikiPageWikiLink Q6158514.
- Q471280 wikiPageWikiLink Q6453410.
- Q471280 wikiPageWikiLink Q678774.
- Q471280 wikiPageWikiLink Q7156893.
- Q471280 wikiPageWikiLink Q7485058.
- Q471280 wikiPageWikiLink Q7689573.
- Q471280 wikiPageWikiLink Q79928.
- Q471280 wikiPageWikiLink Q8412888.
- Q471280 wikiPageWikiLink Q8463304.
- Q471280 wikiPageWikiLink Q878055.
- Q471280 wikiPageWikiLink Q973587.
- Q471280 comment "A cafeteria plan is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code. 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 cafeteria. Qualified cafeteria plans are excluded from gross income.".
- Q471280 label "Cafeteria plan".