other · IRS · Rule · Published 1997-11-07 · Effective 1998-12-31 · 62 FR 60165
Document
Document number
97-29087
Federal Register citation
62 FR 60165
CFR reference
26 CFR 1
Type
Rule
Action
Temporary regulations.
Category
other
Sub-agency
IRS
Publication date
1997-11-07
Effective date
1998-12-31
Treasury docket
TD 8738
Abstract
This document contains temporary regulations that clarify the circumstances under which an employer may permit a cafeteria plan participant to revoke an existing election and make a new election during a period of coverage. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the proposed rules section of this issue of the Federal Register.