A cafeteria plan may allow participating employees the option to make elective salary deferral contributions under a Code §401(k) cash or deferred arrangement that is part of a profit-sharing or stock bonus plan. It can also include employee §401(m) after-tax contributions, and employer matching contributions with respect to §401(k) salary deferrals or employee §401(m) after-tax contributions. If a cafeteria plan includes a §401(k) cash or deferred arrangement option, then it must also offer a cash-out option. However, allowing employees to make §401(k) salary deferrals under a cafeteria plan does not change the FICA tax treatment of those deferrals (i.e. §401(k) salary deferrals subject to FICA).