[ Text of section effective until March 17, 2014. Repealed by 2014, 52, Sec. 4.]
Section 2. Each employer with 11 or more full-time equivalent employees in the commonwealth shall adopt and maintain a cafeteria plan that satisfies 26 U.S.C. 125 and the regulations promulgated by the connector. The employer shall provide a copy of the cafeteria plan if requested by the connector.