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A cafeteria plan or cafeteria system is a type of employee benefit plan offered in the United States pursuant to Section 125 of the Internal Revenue Code. [1] 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 ...
Employee benefits in the United States include relocation assistance; medical, prescription, vision and dental plans; health and dependent care flexible spending accounts; retirement benefit plans (pension, 401 (k), 403 (b) ); group term life insurance and accidental death and dismemberment insurance plans; income protection plans (also known ...
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v. t. e. In the United States, a flexible spending account ( FSA ), also known as a flexible spending arrangement, is one of a number of tax-advantaged financial accounts, resulting in payroll tax savings. [1] One significant disadvantage to using an FSA is that funds not used by the end of the plan year are forfeited to the employer, known as ...
The opinion essay, published online Friday, focuses largely on the challenges and problems contributing to the “multicourse menu of the rotting state of the restaurant business” — among them ...
A cafeteria, sometimes called a canteen outside the U.S. and Canada, is a type of food service location in which there is little or no waiting staff table service, whether in a restaurant or within an institution such as a large office building or school; a school dining location is also referred to as a dining hall or lunchroom (in American ...
Food court. A food court (in Asia-Pacific also called food hall or hawker centre) [1] is generally an indoor plaza or common area within a facility that is contiguous with the counters of multiple food vendors and provides a common area for self-serve dinner. [2] [3] It can also be a public dining area in front of a cafe or diner.
Taxation in the United States. Internal Revenue Code Section 132 (a) provides eight types of fringe benefits that are excluded from gross income. These include fringe benefits which qualify as a (1) no-additional-cost service, (2) qualified employee discount, (3) working condition fringe, (4) de minimis fringe, (5) qualified transportation ...