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Proposed Rules: Tax Treatment of Cafeteria Plans

Federal Register, March 23, 2000, Page 15587


Internal Revenue Service


Partial withdrawal of notice of proposed rulemaking; amendment to notice of proposed rulemaking; and notice of proposed rulemaking.


This document withdraws portions of the notice of proposed rulemaking published in the Federal Register on March 7, 1989 and amends proposed regulations under section 125. These proposed regulations clarify the circumstances under which a section 125 cafeteria plan election may be changed. The proposed 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, group-term life insurance coverage, dependent care assistance, and adoption assistance.


Written and electronic comments and requests for a public hearing must be received by June 21, 2000.


Send submissions to: CC:DOM:CORP:R (REG-117162-99), room 5226, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Alternatively, taxpayers may submit comments electronically via the internet by selecting the ``Tax Regs'' option on the IRS Home Page, or by submitting comments directly to the IRS internet site at

Further Information

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