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TREAS/IRS RIN: 1545-BF00 Publication ID: Fall 2014 
Title: Employee Benefits--Cafeteria Plans 
Abstract: This action proposes regulations on cafeteria plans (employee welfare benefit plans allowing employees to choose between taxable benefits and nontaxable benefits [for example, employer-provided accident and health plans, group term life insurance, or dependent care assistance programs]). 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 125    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  08/06/2007  72 FR 43938   
Outlines of Topics Due  10/25/2007    
NPRM Comment Period End  11/05/2007    
Public Hearing  11/15/2007    
Final Action  12/00/2014 
Additional Information: REG-142695-05 Drafting attorney: Karen B. Levin (202) 317-5474 Reviewing attorney: Harry Beker (202) 317-4557 Treasury attorney: Rachel Levy (202) 622-1868 CC: TEGE
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 
Related RINs: Related to 1545-BF01 
Agency Contact:
Karen B. Levin
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4574
Fax:855 592-9846
Email: karen.b.levin@irscounsel.treas.gov