Internal Revenue Bulletin: 2012-26 |
June 25, 2012 |
Table of Contents
- Notice 2012-40
- I. PURPOSE AND OVERVIEW
- II. BACKGROUND
- III. COMPLIANCE WITH THE $2,500 LIMIT ON SALARY REDUCTION CONTRIBUTIONS TO HEALTH FSAS
- IV. WRITTEN CAFETERIA PLAN AMENDMENT
- V. EXAMPLES
- VI. EFFECTIVE DATES
- VII. EFFECT ON OTHER DOCUMENTS
- VIII. REQUEST FOR COMMENTS ON POSSIBLE MODIFICATION OF USE-OR-LOSE RULE FOR HEALTH FSAS
- DRAFTING INFORMATION
- Notice 2012-41
- Notice 2012-42
- Notice 2012-43
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