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Text of IRS Notice 2020-29: COVID-19 Guidance Under Section 125 Cafeteria Plans, and Guidance Related to High Deductible Health Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] May 12, 2020 15 pages. "[T]his notice provides for increased flexibility with respect to mid-year elections under a Section 125 cafeteria plan during calendar year 2020 related to employer-sponsored health coverage, health Flexible Spending Arrangements (health FSAs), and dependent care assistance programs. This notice also provides increased flexibility with respect to grace periods to apply unused amounts in health FSAs to medical care expenses incur red through December 31, 2020, and unused amounts in dependent care assistance programs to dependent care expenses incurred through December 31, 2020." MORE >> |
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