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EMPLOYEE PLANS

Internal Revenue Bulletin 1998-49 · 2026-10-03 edition · updated 2026-10-04 · United States

Announcement 98–105, page 21. The Service intends to delay the effective date of the cafeteria plan temporary regulation 1.125–4T and proposed regulation 1.125–4. Until further guidance is issued, taxpayers may continue to rely on the change in election provisions in temporary regulation 1.125–4T as well as the change in election provisions in section 1.125–2 of the pre-1990 proposed regulations.

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▸Contents — Internal Revenue Bulletin 1998-49
Internal Revenue Bulletin 1998-49

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