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IRS publishes final regulations on the effect of the FMLA on cafeteria plans

     On October 17, 2001, the Internal Revenue Service published final regulations on the effect of the Family and Medical Leave Act (FMLA) on the operation of cafeteria plans. The final regulations are based on the 1995 proposed regulations, but include clarifications and other changes resulting from comments received on the proposed regulations. The final regulations address issues such as options for resuming health care coverage for employees who revoke or lose coverage during FMLA leave, rights of employees on FMLA to participate in open enrollment, and options for employers to recoup premium payments made on behalf of employees during FMLA leave.

     The final regulations are applicable for cafeteria plan years beginning on or after January 1, 2002.

To view the text of the final regulations, click here:

*This publication is available to you in PDF format. PDF format allows you to view your form electronically on most computers. The freely available Adobe Acrobat reader is required to view and print PDF files.