Which of the following can be included in a cafeteria plan?

A cafeteria plan allows employees to choose from a variety of pre-tax benefits, allowing them to customize their benefits according to their personal needs and preferences. The correct inclusion within a cafeteria plan encompasses a range of qualified benefits, and accident and health benefits are specifically listed among those permissible options.

By including accident and health benefits as one option in a cafeteria plan, employers provide employees with flexibility in selecting coverage that best meets their health needs, which may vary from individual to individual. This aligns with the fundamental purpose of cafeteria plans, which is to cater to the diverse requirements of employees by offering a menu of benefits they can choose from.

In contrast, options like vision insurance alone do not encompass the broader spectrum of employee needs that a cafeteria plan is designed to address. Non-qualified stock options are typically not eligible for inclusion in cafeteria plans, as they do not meet the requirements for tax-favored status and are not considered employee benefits in the same vein as health-related options. Similarly, limiting options to only health savings accounts excludes the range of other benefits employees may need, failing to provide the customizable nature that defines cafeteria plans.