If you have, there is a good chance that you have black toe nail fungus. While this generally isnât a health issue, it can look very unsightly and cause embarrassment when your feet are showing. This has actually become quite a problem for people who like to walk around in public places without footwear.
Nonqualified Plans. IRS-qualified pension plans offer tax benefits to contributors, whether it is the employer or employee making contributions, or both. In many cases, however, tax deductibility is not an issue, as most contributions are made pre-tax, eliminating the need for tax deductions on your annual return.
This means as an employer you must offer an HDHP in order to offer the HSA benefit. HSA Under a Cafeteria Plan: Setting It Up. Contributions to the HSA may be made pre-tax under a Section 125 Cafeteria Plan. Individual contributions are deducted pre-tax via payroll deduction.The employee, the employer, or both may make contributions to the HSA account.The non-discrimination rules applicable to a Cafeteria Plan are applicable to HSA contributions made under a Cafeteria Plan. This includes both employer and employee contributions.he employee, the employer, or both may make contributions to the HSA account. The non-discrimination rules applicable to a Cafeteria Plan are applicable to HSA contributions made under a Cafeteria Plan. This includes both employer and employee contributions.