# Employee Benefits-Cafeteria Plans
> **IRS** · Removal of temporary regulations. · Published 2007-08-01 · Effective 2007-08-01 · 72 FR 41891
## Document
- **Document number:** E7-14823
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 72 FR 41891
- **CFR reference:** 26 CFR 1
- **Publication date:** 2007-08-01
- **Effective date:** 2007-08-01
- **Treasury docket:** TD 9349
## Abstract

This document removes the temporary regulations pertaining to benefits that may be offered to participants under a section 125 cafeteria plan. The temporary regulations were published in the <ls-thn-eq>Federal Register on February 4, 1986. Guidance issued by the IRS and the Treasury Department under section 125 have made these temporary regulations obsolete.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2007/08/01/E7-14823/employee-benefits-cafeteria-plans)
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