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| The Benefits of Cafeteria Plans -- for Employers and Employees Entrepreneur  Sept. 23, 2005 Excerpt: One of the most underrated and underused employee benefits available for small businesses today is outlined in section 125 of the U.S. tax code. A section 125 or 'cafeteria' plan allows employees to withhold a portion of their pre-tax salary to cover certain medical or child-care expenses. |
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