Comment on FR Doc # Z7-14827

New proposed regulations clarify that an employer may allow reimbursement of personally owned major medical health insurance through pre-tax withholding under a 125 plan. Please clarify in future publications whether an employee will have flexibility to change election amount under a 125 plan mid-year in the event that the employee changes insurance carriers mid-year or receives an annual premium adjustment at the renewal of the policy, which may not coincide with the renewal period of the 125 plan. Also, please clarify if the reimbursement of personal health insurance premiums directly to the employee will be allowed solely from the mechanism of the 125 plan, or if an additional flexible spending account must be established.