EMPLOYEE PLANS

T.D. 8921, page 532. Final regulations under section 125 of the Code relate to the tax treatment of cafeteria plans.

T.D. 8931, page 542. REG–114082–00, page 629. Temporary and proposed regulations provide interim guidance on the HIPAA requirements for group health plans not to establish any rule of eligibility based on a health factor of any individual and not to charge any individual a greater premium or contribution based on a health factor than any similarly situated individual. T.D. 8931 also contains final regulations for guidance on the HIPAA nondiscrimination requirements. Public comments on the proposed regulations are requested and must be received by April 9, 2001.