Fed Regist. 2000 Mar 23;65(57):15548-53.
This document contains final regulations relating to section 125 cafeteria plans. The final regulations clarify the circumstances under which a section 125 cafeteria plan election may be changed. The final regulations permit an employer to allow a section 125 cafeteria plan participant to revoke an existing election and make a new election during a period of coverage for accident or health coverage or group-term life insurance coverage.
本文件包含与第125条自助餐厅计划相关的最终规定。这些最终规定明确了可以更改第125条自助餐厅计划选举的情形。最终规定允许雇主允许第125条自助餐厅计划的参与者在意外或健康保险或团体定期人寿保险的覆盖期内撤销现有选举并进行新的选举。