[Federal Register Volume 63, Number 53 (Thursday, March 19, 1998)]
[Proposed Rules]
[Page 13383]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-7166]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-243025-96]
RIN 1545-AU61
Tax Treatment of Cafeteria Plans; Hearing
AGENCY: Internal Revenue Service, Treasury.
ACTION: Notice of public hearing on proposed regulations.
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SUMMARY: This document provides notice of a public hearing on proposed
amendments that would provide guidance on the circumstances under which
a cafeteria plan participant may revoke an existing election and make a
new election during a period of coverage.
DATES: The public hearing will be held on Tuesday, May 5, 1998,
beginning at 10:00 a.m. Requests to speak and outlines of oral comments
must be received by Tuesday, April 14, 1998.
ADDRESSES: The public hearing will be held in room 2615, Internal
Revenue Building, 1111 Constitution Avenue, NW, Washington, DC.
Requests to speak and outlines of oral comments should be submitted to
the CC:DOM:CORP:R (REG-243025-96), room 5226, Internal Revenue Service,
POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may
be hand delivered between the hours of 8 a.m. and 5 p.m. to:
CC:DOM:CORP:R (REG-243025-96), Courier's Desk, Internal Revenue
Service, 1111 Constitution Avenue NW, Washington, DC.
FOR FURTHER INFORMATION CONTACT: Mike Slaughter of the Regulations
Unit, Assistant Chief Counsel (Corporate), 202-622-7190 (not a toll-
free number).
SUPPLEMENTARY INFORMATION: The subject of the public hearing is
proposed regulations under section 125 of the Internal Revenue Code.
These regulations appear in the Federal Register (62 FR 60196) on
Friday, November 7, 1997.
The rules of Sec. 601.601 (a)(3) of the ``Statement of Procedural
Rules'' (26 CFR part 601) shall apply with respect to the public
hearing. Persons who have submitted written comments within the time
prescribed in the notice of proposed rulemaking and who also desire to
present oral comments at the hearing on the proposed regulations should
submit not later than Tuesday, April 21, 1998, an outline of the oral
comments/testimony to be presented at the hearing and the time they
wish to devote to each subject.
Each speaker (or group of speakers representing a single entity)
will be limited to 10 minutes for an oral presentation exclusive of the
time consumed by the questions from the panel for the government and
answers to these questions.
Because of controlled access restrictions, attendees cannot be
admitted beyond the lobby of the Internal Revenue Building until 9:45
a.m.
An agenda showing the scheduling of the speakers will be made after
outlines are received from the persons testifying. Copies of the agenda
will be available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 98-7166 Filed 3-18-98; 8:45 am]
BILLING CODE 4830-01-U
