0110a - Final Cafeteria Plan Regulations

1/10/2001

Internal Revenue Service

RULES

Excise taxes:

  • Excise taxes: 2143–2172 [01–256] [TEXT] [PDF]
  • Group health plans; continuation coverage requirements, 1843–1859 [01–5] [TEXT] [PDF]

Income taxes:

  • Cafeteria plans; tax treatment, 1837–1843 [01–258] [TEXT] [PDF]

PROPOSED RULES

Excise taxes:

  • Excess benefit transactions; cross-reference, 2172–2174 [01–257] [TEXT] [PDF]

Income taxes:

  • Cafeteria plans; tax treatment; cross-reference, 1923 [01–259] [TEXT] [PDF]