"Employer contributions to a Section 125 cafeteria plan can be deducted from the employee's cost of a health plan for purposes of determining the affordability of coverage ... [If] it is to be credited for the employer's affordability calculations, money in cafeteria plans must not be limited to cost-sharing; it must be capable of being used to pay premiums. If cafeteria plan amounts may be used only for cost-sharing, they will be counted for purposes of minimum value, but not for affordability[.]"