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30 S Nevada Ave, Suite 702, MC 725
Colorado Springs, CO 80903
Phone: 719-385-5904
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City of Colorado Springs / Human Resources / Benefits and Wellness / Supplemental Plans / Cafeteria Plan

Cafeteria Plan

What is a cafeteria plan?
A cafeteria plan is a separate written plan maintained by an employer for employees that meets the specific requirements of and regulations of section 125 of the Internal Revenue Code. It provides participants an opportunity to receive certain benefits on a pretax basis. A section 125 plan is the only means by which an employer can offer employees a choice between taxable and nontaxable benefits without the choice causing the benefits to become taxable.
 
Cafeteria Plan - Plan Document
Cafeteria Plan - Summary Plan Description