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  • PART I ADMINISTRATION OF THE GOVERNMENT
  • TITLE XXI LABOR AND INDUSTRIES
  • CHAPTER 151F EMPLOYER-SPONSORED HEALTH INSURANCE ACCESS
  • Section 2 Cafeteria plan

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.