Why are cafeteria plans helpful in the design of an employee beneft plan that provides nontaxableringe benefits? O A Under a cafeteria pian employees may select which benefits they wish to receive and select the terms that they feel are most beneficial For example, single employees are often not interested in te insurance coverage OB. Under a cafeteria plan employees may select which benefits they wish to receive throughout the year. For example they are not restricted to yearly elections, but can select the benefits on an aseeded Under a cafeteria plan amployees can select to receive cash in lieu of available benefits equaling up to thirds of the amount they would receive they selected to take the benefits For sa employees who do not require the nontaxable fringe benefits and elect to receive cash, do not have to include this amount into gross income. OD Under a cafeteria plan employees are afforded greater benefits through their employers because the employer can limit these benefits to single employees only or employees who are the only w household. For example, a household that has spouses where both work, the employer does not need to offer employee benefit plans to them le a ite