Cafeteria benefit plans: a simpler approach. From: Nursing Homes | Date: January 1, 1993| Author: Heller, Robert D.; Olin, Jay | COPYRIGHT 1993 Vendome Group LLC. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

Many nursing homes today would like to set up a Section 125/Cafeteria Plan, but feel that they do not L have enough employees to do so. However, there are variations of Section 125/Cafeteria Plans that nursing homes with as few as 25 employees can set up. The simplest approach is the "premium conversion" plan.

Under the "premium conversion" plan, employees that are paying for a portion of their medical and/or dental coverage are allowed to pay with before-tax dollars. Th...

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