PART III – EFFECT ON OTHER

DOCUMENTS, EFFECTIVE DATE, PUBLIC COMMENTS, DRAFTING INFORMATION

(Oct. 24, 2022), contains a typographical error in the first sentence of the

“GUIDANCE” section on page 306. The sentence refers to a non-calendar year cafeteria plan allowing an employee to revoke an election but should instead refer to any cafeteria plan. The sentence is amended to delete “non-calendar year.” The sentence now reads, in part, as follows:

In addition to the situations described in Notice 2014-55, a cafeteria plan may

allow an employee to revoke prospectively an election of family coverage under a group health plan that is not a health FSA and that provides minimum essential coverage (as defined in section 5000A(f)(1)) provided the following conditions are satisfied: . . . .

Bulletin No. 2022–47 497 November 21, 2022