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Why Should You Amend and Restate Section 125 Cafeteria Plan Documents?

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The mere thought of having to Amend and Restate Section 125 Cafeteria Plan Documents may not immediately bring a smile to your face, but when you let Core Documents do it for you, it often ends up that way.

Why update your Section 125 Cafeteria Plan Documents regularly?

Because the IRS updates 26 U.S. Code Section 125 Cafeteria Plan regularly.

You can see how the code has changed over the years in our list of IRS Notices by date below.

26 U.S. Code § 125 – Cafeteria plans

IRS Rulings Since 1999 as seen at: https://www.law.cornell.edu/uscode/text/26/125

These documents, sometimes referred to as “Private Letter Rulings”, are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.

Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.

We truncate results at 20000 items. After that, you’re on your own.

Core Documents, Inc. has been providing free consulting, affordable plan documents, and plan updates as needed for Section 125 Cafeteria Plans and Health Reimbursement Arrangements since 1997.

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