other · IRS · Rule · Published 2001-01-10 · Effective 2001-01-10 · 66 FR 1837
Document
Document number
01-258
Federal Register citation
66 FR 1837
CFR reference
26 CFR 1
Type
Rule
Action
Final regulations.
Category
other
Sub-agency
IRS
Publication date
2001-01-10
Effective date
2001-01-10
Treasury docket
TD 8921
Abstract
This document contains final regulations relating to section 125 cafeteria plans. The final regulations clarify the circumstances under which a cafeteria plan may permit an employee to change his or her cafeteria plan election with respect to accident or health coverage, group-term life insurance coverage, dependent care assistance and adoption assistance during the plan year.