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COVID-19 GUIDANCE UNDER § 125 CAFETERIA PLANS AND …

COVID-19 GUIDANCE UNDER § 125 CAFETERIA PLANS AND …

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Notice 2020-29 . I. PURPOSE AND OVERVIEW ... plan as a written plan maintained by an employer under which all participants are . 3 . employees, and all participants may choose among two or more benefits consisting of ... be irrevocable and must be made prior to the first day of the plan year, except as

  Guidance, Notice, Prior, Written

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