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Updated: Oct 12, 2026

Palatable Western-style Cafeteria Diet as a Reliable Method for Modeling Diet-induced Obesity in Rodents
Published on: November 1, 2019
Tax treatment of cafeteria plans. Internal Revenue Service (IRS), Treasury. Final regulations
Abstract:
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.
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