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EMPLOYEE PLANS— cont.

Internal Revenue Bulletin 2000-27 · 2026-10-03 edition · updated 2026-10-04 · United States

distribution notices and consents (TD 8873) 9, 713 Proposed Regulations:

26 CFR 1.125–1, amended; 1.125–2, amended; 1.125–4, amended; tax treatment of cafeteria plans (REG–117162–99) 15, 871 26 CFR 1.411(d)–4, amended; special rules regarding optional forms of benefit under qualified retirement plans (REG–109101–98) 16, 903 Qualified retirement plans:

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▸Contents — Internal Revenue Bulletin 2000-27

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