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Notice 2020-25

SECTION 6. DRAFTING

Internal Revenue Bulletin 2020-22 · 2026-10-03 edition · updated 2026-10-04 · United States

INFORMATION

The principal authors of this notice are Johanna Som de Cerff and Zoran Stojanovic of the Office of Associate Chief Counsel (Financial Institutions and Products). However, other personnel from the IRS and the Treasury Department participated in its development. For further information regarding this notice, contact Mr. Stojanovic at (202) 317-6980 (not a toll-free number).

COVID-19 GUIDANCE UNDER § 125 CAFETERIA PLANS AND RELATED TO HIGH DEDUCTIBLE HEALTH PLANS

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▸Contents — Internal Revenue Bulletin 2020-22

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