Transcription of DEPARTMENT OF THE TREASURY Internal Revenue Service
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DEPARTMENT OF THE TREASURY Internal Revenue Service
[4830-01-p]. DEPARTMENT OF THE TREASURY . Internal Revenue Service 26 CFR Part 1. [REG-142695-05]. RIN 1545-BF00. Employee Benefits - Cafeteria Plans AGENCY: Internal Revenue Service (IRS), TREASURY . ACTION: Withdrawal of prior notices of proposed rulemaking, notice of proposed rulemaking and notice of public hearing. SUMMARY: This document contains new proposed regulations providing guidance on cafeteria plans. This document also withdraws the notices of proposed rulemaking relating to cafeteria plans under section 125 that were published on May 7, 1984, December 31, 1984, March 7, 1989, November 7, 1997 and March 23, 2000. In general, these proposed regulations would affect employers that sponsor a cafeteria plan, employees that participate in a cafeteria plan, and third-party cafeteria plan administrators.
Attn: Desk Officer for the Department of Treasury, Office of Information and Regulatory Affairs, Washington, DC 20503, with copies to the Internal Revenue Service, Attn: IRS Reports Clearance Officer, SE:W:CAR:MP:T:T:SP, Washington, DC 20224. Comments on the collections of information should be received by October 5, 2007. Comments are
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