Cafeteria plan has following advantages: 1.Employees more likely to appreciate value of their benefit package 2.Flexibility of cafeteria plans help meet various employee needs 3.Cafeteria plans can help control employer costs since employees select only the benefits that they want. Could you give me a example for cafeteria plan\'s advantages? Solution Plan Requirements A cafeteria plan is a written benefit plan maintained by an employer for the benefit of its employees. The plan must allow employees to choose between two or more benefits consisting of cash (or a taxable benefit which is treated as cash) and certain \"qualified benefits.\" See, .