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Government Relations

APA Testifies Before U.S. Treasury on Proposed Cafeteria Plan Regulations

The IRS issued comprehensive proposed regulations on cafeteria plans under Section 125 of the Internal Revenue Code. Generally, the rules are proposed to be effective for plan years beginning on or after January 1, 2009. However, a new method for calculating wages resulting from group term life insurance in excess of $50,000 took effect on the day the proposed regs were published (August 6, 2007).

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