Which of the following laws are Cafe Plans subject to?

Cafe Plans, also known as Cafeteria Plans, are subject to several legal regulations to ensure compliance with federal laws governing employee benefits. The correct answer indicates that these plans must adhere to important regulations such as COBRA (Consolidated Omnibus Budget Reconciliation Act), which provides employees and their families the right to continue health insurance coverage under certain circumstances; FMLA (Family and Medical Leave Act), which governs leave entitlements; and HIPAA (Health Insurance Portability and Accountability Act), which protects the privacy and security of health information.

These laws ensure that employees receive certain rights and protections regarding their benefits, reinforcing the notion that even flexible benefit plans like Cafeteria Plans cannot exist in a legal vacuum. While tax laws do certainly apply (as the structure of these plans often provides tax advantages), and while employment standards may be relevant, the most comprehensive answer reflects the specific federal laws that govern the benefits provided under Cafe Plans, highlighting their multifaceted compliance requirements.