125 Plans: What type of accounts are covered under IRC section 125?

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  • Flexible spending arrangements (FSAs)
  • Health reimbursement arrangements (HRAs)
  • Health savings accounts (HSAs)
  • Dependent care assistance (DCAs)
  • Adoption Assistance
  • Medical, Vision and Dental premium benefits
  • Accident and Group Term-Life insurance benefits
  • ** Transportation benefits are actually provided for under Internal Revenue Code section 132 benefits but for your ease have been included in the section 125 Flexible Benefit Plan portion of this FAQ.
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