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<br />. <br /> <br />FULL CAFETERIA PLANS <br /> <br />Why should an employer offer a full cafeteria <br />Plan? <br /> <br />· Fix annual bene tits costs to an annual contribution <br /> <br />· . Introduce new benefits at no cost to the employer <br /> <br />· Control which benefits are offered <br /> <br />· Incent employees into more cost effective plans by <br />controlling the price of certain benefits <br /> <br />. <br /> <br />FULL CAFETERIA PLANS <br /> <br />Contributions <br />· Nonelective employer contributions <br />· Pretax employee contributions <br />· After-tax employee contributions <br />· A combination of any or all of the above <br /> <br />. <br /> <br />::> <br />