| The Virginia Labor Law Library: |
IRS cafeteria plan final regulations issued January 10, 2001 (26 CFR Part 1).
SUMMARY: This document contains final regulations relating to section
125 cafeteria plans. The final regulations clarify the circumstances
under which a cafeteria plan may permit an employee to change his or
her cafeteria plan election with respect to accident or health
coverage, group-term life insurance coverage, dependent care assistance
and adoption assistance during the plan year.
