Comments Concerning Cafeteria Plan Regulations
Under Internal Revenue Code Section 125

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The following comments are the individual views of the members of the Section of Taxation who prepared them and do not represent the position of the American Bar Association or of the Section of Taxation.

The comments were prepared by individual members of the Committee on Employee Benefits of the Section of Taxation. Principal responsibility for drafting the comments was exercised by Rose Marie J. Chidichimo, Mark Stember and Gina M. Boscarino. Additional contributions were made by Greta Cowart, Debbie Blackwell, Russell Greenblatt, Taina Edlund and Diane J. Fuchs. The Committee comments were reviewed by Diane J. Fuchs, Chair of the Section’s Committee on Employee Benefits, Cynthia Benson of the Section’s Committee on Government Submissions, and Stuart M. Lewis, Council Director for the Committee on Employee Benefits.

Although many of the members of the Section of Taxation who participated in the preparation of these comments necessarily have clients affected by federal taxation, including the federal tax rules applied in the subject area addressed by these comments, no such member (or the firm of such member) has been engaged by a client with respect to the specific subject matter of these comments.

Contact Person:

Rose Marie J. Chidichimo
(773) 406-2500
(773) 871-0156 (Fax)

Date: December 21, 2000

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