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IRS Publication 15-B (2023) Cafeteria Plan:

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Official IRS Cafeteria Plan FAQ:

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The information contained in this website is for general information purposes only. While we endeavor to keep the information up to date and accurate, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, products, services, or related graphics contained on the website for any purpose.  Any reliance you place on such information is therefore strictly at your own risk.