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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.

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.

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