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Compass
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After More Than 20 Years, IRS Issues New Proposed Cafeteria Plan Regulations (PDF)
Alston & Bird LLP Aug. 21, 2007 18 pages. Excerpt: On Monday, August 6, 2007, after an almost 20-year gestation period, the IRS issued long awaited proposed cafeteria plan regulations under Internal Revenue Code ('Code') Section 125 .... The New Proposed Regs withdraw the previously issued proposed cafeteria plan regulations, 1.125-1 and -2, ... replace them with a fresh set of proposed regulations that restate much of the Old Proposed Regs and incorporate both formal and informal guidance issued over the last 23 years. |
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