Section 125 Cafeteria and Section 105 Plans are similar but have unique advantages. Both plan types allow employers to provide pre-tax contributions to medical and health insurance expenses. There are also key differences in structure, funding, and qualified healthcare expenses. Oftentimes, the benefits of these plans can be even further expanded by combining plans under each type such as combining an HRA with an HSA or FSA. At Vida, we can assist your organization in finding which programs are right for you and then implement them through one of our existing Third Party Administrator relationships.