other · IRS · Rule · Published 2000-03-23 · Effective 2000-03-23 · 65 FR 15548
Document
Document number
00-5817
Federal Register citation
65 FR 15548
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2000-03-23
Effective date
2000-03-23
Treasury docket
TD 8878
Abstract
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.