compensation insurance policy. Section 105 excludes qualifying health or accident insurance benefits received through an employer. Section 106(a) excludes qualifying accident and health insurance coverage provided by an employer. Section 117(d) excludes qualified tuition reductions. Section 119 excludes certain meals or lodging provided to the employee for the employer's convenience. The meals must be provided for a substantially non-compensatory reason that clearly benefits the employer rather than the employee. Examples include meals provided to an employee during the employee's working hours for an employee who must remain on site for emergencies that are reasonably expected to occur and that the employee would be required to remedy during the employee's meal period. Providing meals to employees in order to foster collaboration, morale, and overall well-being are not considered to be provided for the employer's convenience. Section 125 excludes cafeteria plans, including health flexible savings account plans. Section 127 excludes qualifying educational assistance plans. Section 129 excludes a qualifying dependent care assistance program, such as a dependent care flexible spending account plan. Section 137 excludes a qualifying adoption assistance programs. References Further reading Donaldson, Samuel A. Federal Income Taxation of Individuals: Cases, Problems and Materials. 90, 92 (2nd. Ed. 2007) 0132a Employee compensation in the United States