S and s cafeteria
Currently two midwest chains still exist, Sloppy Jo's Lunchroom and Manny's, both located in Illinois. There were several prominent chains of them: Bickford's, Morrison's Cafeteria, Piccadilly Cafeteria, S&W Cafeteria, Apple House, K&W, Britling, Wyatt's Cafeteria, and Blue Boar among them. For example, schools, colleges and their residence halls, department stores, hospitals, museums, military bases, prisons, and office buildings often have cafeterias.Īt one time, upscale cafeteria-style restaurants dominated the culture of the Southern United States, and to a lesser extent the Midwest. Some self-service cafeterias charge by the weight of items on a patron's plate.Īs cafeterias require few employees, they are often found within a larger institution, catering to the clientele of that institution. For legal purposes (and the consumption patterns of customers), this system is rarely or never used for alcoholic beverages in the USA.Ĭustomers are either charged a flat rate for admission (as in a buffet), or pay at the check-out for each item.
#S and s cafeteria free#
Free second servings are often allowed under this system. Sometimes, for some food items and drinks, customers collect an empty container, pay at the check-out, and fill the container after the check-out. Alternatively, the patron is given a number and the item is brought to their table. In addition, there are often stations where customers order food and wait while it is prepared, particularly for items such as hamburgers or tacos which must be served hot and can be quickly prepared. Customers take the food they require as they walk along, placing it on a tray. Instead of table service, there are food-serving counters/stalls, either in a line or allowing arbitrary walking paths. Cafeterias are different from coffeehouses, although that is the Spanish meaning of the English word.
#S and s cafeteria manual#
And if your company intends to make contributions to the HSAs of its owners (outside the cafeteria plan), note that special rules determine the tax treatment of HSA contributions made by Subchapter S corporations on behalf of their more-than-2% shareholders (see our Checkpoint article).įor more information, see EBIA’s Consumer-Driven Health Care manual at Sections IX (HSAs: Who Is Eligible?”), XII.L (“Tax Treatment of HSA Contributions”), and XVIII.B (“HSAs Offered Through Cafeteria Plans”) see also EBIA’s Cafeteria Plans manual at Sections IX.B.4 (“More-Than-2% Shareholders in a Subchapter S Corporation Cannot Participate (Nor Can Their Employee-Spouses or Certain Other Family Members Who are Employees)”) and XVI.K (“Special Considerations for HSAs Offered Through Cafeteria Plans”).A corporate cafeteria in Bangalore, IndiaĪ cafeteria is a type of food service location in which there is little or no waiting staff table service, whether a restaurant or within an institution such as a large office building or school a school dining location is also referred to as a dining hall or canteen (in UK English). State income tax treatment will depend on applicable state law. They will, however, be able to establish their own HSAs and make contributions outside the workplace with after-tax dollars, and their contributions will be deductible from their income, above-the-line, when they file their federal income tax returns. If you offer employees the opportunity to make pre-tax HSA contributions through the company’s cafeteria plan, the company’s more-than-2% shareholders (and any employee-relatives described above) will not become eligible for the cafeteria plan just because they are eligible for HSA contributions. Because of certain ownership attribution rules, a more-than-2% shareholder’s spouse, children, parents, and grandparents who are employees of the Subchapter S corporation are also ineligible to participate in its cafeteria plan. More-than-2% Subchapter S corporation shareholders are treated as self-employed individuals for this purpose and thus cannot participate in a cafeteria plan. Only employees can participate in a cafeteria plan self-employed individuals cannot participate. The eligibility rules for participation in a cafeteria plan differ from the HSA eligibility rules. Because there is no requirement that an individual be an employee to contribute to an HSA, this applies to any HSA-eligible taxpayer, including a more-than-2% Subchapter S corporation shareholder. If the contributions are not made on a pre-tax basis and do not exceed the applicable limit, the individual can take an “above-the-line” federal income tax deduction on those contributions. Not be a tax dependent of another taxpayer.Īny individual who meets these criteria is eligible to make HSA contributions (or have them made on his or her behalf).