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The examples of permissible payment options for individual insurance premiums in Prop. Treas. Reg. Section 1.125-1(m) appears to have a typo--it gives three examples of options, ending with:

(iv) The cafeteria plan issues a check in the same manner as (iii), except that the check is payable jointly to the employee and the insurance company; or

(v) Under these circumstances, the individual health insurance policies are accident and health plans as defined in §1.106-1.

There appears to be something missing after the "or" at the end of (iv) (perhaps something along the lines of, "The cafeteria plan issues a check directly to the insurance company.")

I haven't found anything indicating an IRS acknowledgment that this is an error or a correction. Does anybody know of anything on this?

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