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What are on-taxable benefits in a cafeteria plan?

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What are
on-taxable benefits in a cafeteria plan?

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1) Any out-of-pocket medical, dental, or optical expenses that you must pay (i.e. deductibles, co-pays, or expenses not paid by your insurance) 2) Dependent daycare expenses 3) Additional insurance coverage not paid by your employer ( i.e. disability, cancer, critical illness, etc.

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