# Tax Treatment of Cafeteria Plans
> **IRS** · Final regulations. · Published 2001-01-10 · Effective 2001-01-10 · 66 FR 1837
## Document
- **Document number:** 01-258
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 66 FR 1837
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2001/01/10/01-258/tax-treatment-of-cafeteria-plans)
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