# Tax Treatment of Cafeteria Plans
> **IRS** · Final regulations. · Published 2000-03-23 · Effective 2000-03-23 · 65 FR 15548
## Document
- **Document number:** 00-5817
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 65 FR 15548
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2000/03/23/00-5817/tax-treatment-of-cafeteria-plans)
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