NACUBO

My NacuboWhy Join: Benefits of Membership

E-mail:   Password:   

 Remember Me? | Forgot password? | Need an online account?

Initiatives
Initiatives
Loading

Final Rules: Tax Treatment of Cafeteria Plans

Federal Register, March 23, 2000, Page 15548

Agency

Internal Revenue Service

Action

Final regulations.

Summary

This document contains final regulations relating to section 125 cafeteria plans. The final regulations clarify the circumstances under which a section 125 cafeteria plan election may be changed. The final regulations permit an employer to allow a section 125 cafeteria plan participant to revoke an existing election and make a new election during a period of coverage for accident or health coverage or group-term life insurance coverage.

Dates

These regulations are effective March 23, 2000.

Further Information

Janet A. Laufer or Christine L. Keller at (202) 622-6080

TextPDF