Section 125 of the Internal Revenue Code
GPTKB entity
Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
section of United States federal tax law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:allows |
employees to choose between taxable and nontaxable benefits
|
| gptkbp:alsoKnownAs |
Cafeteria Plan Section
|
| gptkbp:appliesTo |
employers
employees |
| gptkbp:covers |
adoption assistance
health insurance premiums dependent care assistance group-term life insurance |
| gptkbp:dateEnacted |
1978
|
| gptkbp:enables |
Cafeteria plan
|
| https://www.w3.org/2000/01/rdf-schema#label |
Section 125 of the Internal Revenue Code
|
| gptkbp:partOf |
gptkb:Internal_Revenue_Code
|
| gptkbp:permits |
pre-tax contributions for certain benefits
|
| gptkbp:prohibits |
deferred compensation plans
|
| gptkbp:referencedIn |
IRS Publication 15-B
IRS Notice 2013-54 IRS Notice 2014-55 |
| gptkbp:requires |
written plan document
|
| gptkbp:subject |
nondiscrimination requirements
|
| gptkbp:bfsParent |
gptkb:Flexible_Spending_Accounts_(FSAs)
|
| gptkbp:bfsLayer |
8
|