title: Tax treatment of cafeteria plans. Internal Revenue Service (IRS), Treasury. Final regulations.
abstract: This document contains final regulations relating to section 125 cafeteria plans. The final regulations clarify the circumstances under which a section 125 cafeteria plan election may be changed. The final regulations permit an employer to allow a section 125 cafeteria plan participant to revoke an existing election and make a new election during a period of coverage for accident or health coverage or group-term life insurance coverage.
mesh_terms: D006264:Health Benefit Plans, Employee / Q000331:legislation & jurisprudence; D006801:Humans; D012456:Salaries and Fringe Benefits; D013660:Taxes / Q000331:legislation & jurisprudence*; D014481:United States