12/17/2001: Analysis: FMLA and Cafeteria Plan Elections (Ballard Spahr Andrews & Ingersoll LLP)Excerpt: "The IRS has issued final regulations addressing the interplay between the Family and Medical Leave Act of 1993 (FMLA) and the rules governing cafeteria plans under section 125 of the Internal Revenue Code. The final regulations modify rules originally proposed in 1995. Cafeteria plans are required to follow the final regulations for plan years beginning after 2001."
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