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According to a 2007 study of employee benefit trends, the proportion of companies offering cafeteria plans* to employees has not changed from roughly the one-third mark for the past three years. Usage of these plans is lowest among the smallest U.S. companies (22% of those with 2-49 employees), versus 42% for companies with 5,000-24,999 employees." (p. 39)
*"Cafeteria plans enable employees to withhold a portion of pretax salary to pay certain medical and childcare costs or to pay premiums for a range of medical, life and other insurance products" (p. 38)
Metlife. (2007). Study of employee benefits trends: Findings from the national survey of employers and employees. New York, NY: Metropolitan Life Insurance Company. Retrieved February 13, 2008 from http://www.whymetlife.com/trends/
This study summarizes the results of a national survey of 1,514 benefits decision-makers and 1,202 full-time employees concerning employee benefits, marketplace trends and their overall financial situations.
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