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Who or what determines if an Out-Of-Pocket Health Care Expense is eligible for the Cafeteria Plan?

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Who or what determines if an Out-Of-Pocket Health Care Expense is eligible for the Cafeteria Plan?

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ANSWER Section 213 of the Internal Revenue Code. This is the same rule that would allow a deduction on your personal tax return except for the 7.5% limitation. If in doubt, your tax accountant is your best source of advice as there are many gray areas.

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