A cafeteria plan that includes premium conversion and a health flexible spending account allows an employee to use pretax dollars to pay the employee's portion of the health insurance premium and for the employee to be reimbursed for certain out-of-pocket expenses that are not covered by the healthcare plan for up to \\( \\$ 8000 \\) in healthcare expenses in a calendar year expenses incurred for prescription and over-the-counter drugs, but no other medical expenses the employee's portion of the health insurance premium, except this amount is subject to FICA tax