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Introduction and Overview
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2d Sess actual deferral percentage Aftertax allocation amounts paid apply average deferral benefit plan cafeteria benefits cafeteria plan cash or deferred Code Section 125 constructive receipt Corporation XX deferred arrangement defined Defined Contribution Plans dependent care assistance discriminatory earned income elective contributions eligible employees employees elected employer contributions ERISA excess reimbursements excluded fiduciary Flexible Benefits Program FLEXIBLE COMPENSATION BIBLIOGRAPHY flexible spending account funds group legal services health benefits highly compensated individuals Income Tax incurred individual account plans Internal Revenue Code Internal Revenue Service J. C. Penney Company Letter Ruling limited months non-elective contributions nondiscrimination nondiscriminatory nonforfeitability nontaxable benefits paragraph payments percent plan administrator plan sponsor premium private letter ruling qualified cash qualifying individual reduction cafeteria plans requirements Revenue Ruling salary reduction cafeteria salary reduction contributions Salary Reduction Plans satisfy self-insured medical spouse taxable benefits term life insurance tion Treas Yes Yes