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TREAS/IRS RIN: 1545-BL67 Publication ID: Spring 2014 
Title: Guidance Under Section 125 
Abstract: The proposed regulations will provide guidance under section 125 of the Internal Revenue Code regarding the use of contributions or benefits under a health flexible spending account in a subsequent plan year or period of coverage. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: Not Yet Determined (To search for a specific CFR, visit the Code of Federal Regulations.
Legal Authority: 26 USC 125 
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2014   
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
George Bostick
Benefits Tax Counsel
Department of the Treasury
1500 Pennsylvania Avenue NW.,
Washington, DC 20220
Phone:202 622-2000

 
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