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cafeteria employee benefit plan

См. также в других словарях:

  • employee welfare benefit plan — USA A plan, fund or program established or maintained by an employer or an employee organization or both. The purpose of an employee welfare benefit plan is to provide non retirement oriented benefits, through insurance or otherwise, such as: •… …   Law dictionary

  • Employee benefit — Employee benefits and (especially in British English) benefits in kind (also called fringe benefits, perquisites, perqs or perks) are various non wage compensations provided to employees in addition to their normal wages or salaries. Where an… …   Wikipedia

  • Cafeteria Plan — An employee benefit plan that allows staff to choose from a variety of benefits to formulate a plan that best suits their needs. Cafeteria plan options may include health and accident insurance, cash benefits, tax advantages and/or retirement… …   Investment dictionary

  • Cafeteria plan — 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… …   Wikipedia

  • cafeteria plan — n. A fringe benefit plan that allows employees to choose from a range of benefits, selecting them according to individual needs. The Essential Law Dictionary. Sphinx Publishing, An imprint of Sourcebooks, Inc. Amy Hackney Blackwell. 2008.… …   Law dictionary

  • cafeteria plan — cafeˈteria ˌplan noun [countable] HUMAN RESOURCES a system in which an employee can choose which Benefits they receive from a company, for example medical insurance or child care, up to a certain total amount of money * * * cafeteria plan UK US… …   Financial and business terms

  • benefit — See security proceeds Euroclear Clearing and Settlement glossary * * * ▪ I. benefit ben‧e‧fit 1 [ˈbenfɪt] noun 1. [countable] a good effect or advantage that something has, for example a product or service: • We will focus our marketing message… …   Financial and business terms

  • cafeteria plan — Type of fringe benefit plan whereby employee, in addition to receiving certain basic fringe benefits, is permitted to also select and structure certain other types of benefits up to a specified dollar amount …   Black's law dictionary

  • cafeteria plan — Type of fringe benefit plan whereby employee, in addition to receiving certain basic fringe benefits, is permitted to also select and structure certain other types of benefits up to a specified dollar amount …   Black's law dictionary

  • cafeteria plan —  Benefit package that allows employee choice.  ► “Since image is everything these days, someone came up with the idea of using the term ‘cafeteria plan’ to describe a new way to sell employees on a substantially reduced benefits program.”… …   American business jargon

  • Private Health Services Plan — A Private Health Services Plan (PHSP) is a tax free vehicle for financing the healthcare costs of employees. They were introduced in 1989 by Canada Revenue Agency (CRA) in their interpretation bulletin entitled IT 339R2. [IT 339R2 Meaning of… …   Wikipedia

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