Examlex
Which of the following cannot be included in a cafeteria plan?
Stockholder
An individual or entity that owns shares in a corporation's stock, giving them a claim on parts of the corporation’s assets and earnings.
Shares
Units of ownership interest in a corporation or financial asset that provide for an equal distribution in any profits, if any are declared, in the form of dividends.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities; also known as shareholder's equity.
Cash Dividend
A distribution of a company's earnings to its shareholders as actual cash.
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