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TREAS/IRS RIN: 1545-BI59 Publication ID: Spring 2011 
Title: Additional Permitted Election Changes for Cafeteria Plans 
Abstract: Proposed regulations provide guidance relating to permitted election changes in a section 125 cafeteria plan. 
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: No  Unfunded Mandates: Undetermined 
CFR Citation: None     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 125    26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2011    
Additional Information: REG-112382-09 Drafting attorney: Mireille Khoury (202) 622-6080 Reviewing attorney: Harry Beker (202) 622-6080 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 
Agency Contact:
Mireille Khoury
Special Counsel
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4409,
Washington, DC 20224
Phone:202 622-6080
Fax:202 622-3865
Email: mireille.khoury@irscounsel.treas.gov