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Additional Final COBRA Regulations from IRS (HTML format)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 10, 2001
Excerpt: The 1999 proposed regulations relating to health flexible spending arrangements (health FSAs) are adopted with one minor change and one addition.... The 1999 proposed regulations relating to the determination of the number of plans that an employer or employee organization maintains are modified and reorganized.... The 1999 proposed regulations relating to business reorganizations are adopted as final regulations with two clarifications.

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