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Cafeteria plans. (a) In general. --Except as provided in subsection (b), no amount shall be included in the gross income of a participant in a cafeteria plan solely because, under the plan, the participant may choose among the benefits of the plan.
GOVERNMENT CODE CHAPTER 125. MENTAL HEALTH COURT PROGRAMS. (9) development of partnerships with public agencies and community organizations, including local intellectual and developmental disability authorities.
760. Except as otherwise provided by statute, all property, real or personal, wherever situated, acquired by a married person during the marriage while domiciled in this state is community property.
A section 125 plan is the only means by which an employer can offer employees a choice between taxable and nontaxable benefits without the choice causing the benefits to become taxable.
125. An unqualified statement of that which one does not know to be true is equivalent to a statement of that which one knows to be false. (Enacted 1872.)
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Familiarize Yourself with California Family Code. Family law code is a body of statutes and case precedents that govern legal responsibilities between individuals in a family. Division eight through nine of California Family Code outlines all matters to do with child custody and child support.
[Family Code, 125] In English this means that if you move to The State of California after you have been married and you acquire property outside of The State of California, then the court will treat the property as being community property even if it is not community property in the other State.
Family Code 125 text (a) By either spouse while domiciled elsewhere which would have been community property if the spouse who acquired the property had been domiciled in this state at the time of its acquisition.

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