# Tax Treatment of Cafeteria Plans
> **IRS** · Temporary regulations. · Published 1997-11-07 · Effective 1998-12-31 · 62 FR 60165
## Document
- **Document number:** 97-29087
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 62 FR 60165
- **CFR reference:** 26 CFR 1
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1997/11/07/97-29087/tax-treatment-of-cafeteria-plans)
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