Which of the following cannot be part of a cafeteria plan?

A cafeteria plan is a flexible benefits plan that allows employees to choose from a variety of pre-tax benefits. The essential feature of a cafeteria plan is that it offers a choice among different benefits that can be tailored to individual employee needs. Certain types of benefits may or may not be included in a cafeteria plan based on IRS rules and guidelines.

Medical Savings Accounts (MSAs) are designed primarily for individuals with high-deductible health plans and are not typically offered as part of a cafeteria plan's benefits since they have specific contribution limits and eligibility requirements. MSAs focus on providing tax advantages for health-related savings rather than the flexible options usually associated with cafeteria plans.

In contrast, group-term life insurance, qualified adoption assistance, and cash (in the form of flexible spending accounts or other pre-tax compensation) can indeed be included in cafeteria plans. These options allow for greater employee choice and advantages in tax treatment, aligning with the cafeteria plan's intent.

Thus, the exclusion of Medical Savings Accounts from a cafeteria plan aligns with the IRS regulations governing the types of benefits that can be offered within such a framework.