Full Cafeteria Plans give employees the greatest degree of benefit choices and allows employers to have more control over their benefits budget. This type of plan usually enhances employee awareness of total benefit costs. Some options include:

• Funding throughsalary reduction, spending credits, or a combination.

• Employees are offered several options consisting of various levels of benefits and costs.

• The value of credits remaining after benefits are selected may be placed in a health flexible spending account (FSA), dependent care flexible spending account (FSA), paid out in cash as taxable compensation, or contributed to a 401(k) plan.