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June 22, 2017 Section 125 Cafeteria Plan Rules Review

June 22, 2017 Section 125 Cafeteria Plan Rules Review

www.psfinc.com

Background and History • §125 was enacted in 1978 as part of the Revenue Act of 1978 • August 2007 Proposed Cafeteria Plan Regulations • Rescinded both temporary and never finalized proposed regulations issued in

  Rules, 2017, Section, Plan, Cafeteria, 2017 section 125 cafeteria plan rules

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