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Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

Section 125.—Cafeteria Plans

Internal Revenue Bulletin 2005-49 · 2026-10-03 edition · updated 2026-10-04 · United States

A notice provides guidance on the eligibility to contribute to a Health Savings Account (HSA) during the cafeteria plan grace period described in Notice 2005–42, 2005–23 I.R.B. 1204. See Notice 2005-86, page 1075.

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▸Contents — Internal Revenue Bulletin 2005-49
Internal Revenue Bulletin 2005-49

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