How many plans, in addition to a cafeteria plan, offer a choice between taxable and nontaxable benefits without tax implications?

A cafeteria plan is a type of employee benefit plan that allows employees to choose from a variety of pre-tax benefits, effectively giving them the flexibility to select the options that best meet their needs. In the context of plans that provide benefits without tax implications, the cafeteria plan stands out because it specifically allows employees to make choices that can be either taxable or nontaxable depending on the benefits selected.

When considering how many additional plans provide a choice between taxable and nontaxable benefits without tax implications, it's essential to recognize that most benefit plans do not offer this level of flexibility. Plans that are characterized as providing a choice of benefits typically have tax implications tied to the benefits selected. For example, traditional health insurance benefits may be tax-free, while others may result in taxable income.

Given that cafeteria plans are unique in their structure, the correct answer reflects that there are no additional plans—beyond a cafeteria plan—that offer this specific arrangement of providing choices without tax implications. Thus, the answer indicating 'none' accurately represents the situation, highlighting the unique nature of cafeteria plans in the landscape of employee benefits.