Here are some links to other Cafeteria Plan Resources.
New proposed Cafeteria Plan Regulations issued on August 6, 2007
http://www.dpath.com/news/docs/REG_142695_05_070802.pdf
Effect of FMLA on Cafeteria Plans
http://www.irs.gov/pub/irs-regs/td8966.pdf
IRS Notice 2007-22 – Guidance on rollovers from health FSAs to HSAs
http://www.mhmresources.com/doc/IRS/IRS-Notice-2007-22.pdf
IRS website
http://www.irs.gov/
Relief from 1099 requirements for FSAs and HRAs
http://www.irs.gov/irb/2004-09_IRB/ar10.html
1.125-3 – Effect of FMLA on the operation of cafeteria plans
http://a257.g.akamaitech.net/7/257/2422/01apr20051500/edocket.access.gpo.gov/cfr_2005/aprqtr/26cfr1.125-3.htm
1.125-4 - Permitted election changes
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=2001_register&docid=01-258-filed.pdf
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=2000_register&docid=00-5817-filed.pdf
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=2000_register&docid=00-5818-filed.pdf
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