Employees may be eligible to participate in the Cafeteria Plan (Section 125) and, under IRS regulation, must either accept or reject this benefit. This plan enables eligible employees to pay certain insurance premiums, unreimbursed medical expenses and childcare expenses on a pre tax basis. A third-party administrator handles employee claims made on these accounts.

New employees must accept or reject this benefit during their first month of employment. All employees must accept or reject his benefit on an annual basis and during the specified time period.