Under Internal Revenue Code's Section 125 and/or the Deficit Reduction Act (DEFRA),an employer requires an employee to complete more than three years of service before becoming eligible under a flexible-benefit plan.

Question

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According to Section 125 and/or DEFRA, an employer cannot require an employee to complete more than three years of service before becoming eligible under a flexible-benefit plan.

Under Internal Revenue Code's Section 125 And/or the Deficit Reduction