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A Cafeteria Plan is a benefits plan that can be used to set aside money on a pre-tax basis for certain expenditures. These expenses are limited to insurance premiums, healthcare, dependent care, and adoption fees, according to “Section 125” of the IRS rules. 401Plans administers all of its Cafeteria plans with the same efficiency and professionalism as our 401k plans through our wholly-owned company, Benefit Systems, Inc. See their company website here https://benefitsystems.com for information.