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IRS Announces Expansion of Change in Status Rules for Cafeteria Plans
The Wagner Law Group [Guidance Overview] Nov. 18, 2022 "Initially in issuing Notice 2022-41, the IRS seemed to believe mid-year election changes would only be relevant for non-calendar year plans because affected families covered by calendar year plans would be able to make the relevant elections during the plan's normal open enrollment period. In publishing the Notice, however, the IRS has made subtle changes to its language indicating that the provision allowing mid-year changes is applicable to calendar year plans as well." |
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