Comment on FR Doc # 2012-31269

Document ID: IRS-2013-0001-0004
Document Type: Public Submission
Agency: Internal Revenue Service
Received Date: January 05 2013, at 12:00 AM Eastern Standard Time
Date Posted: January 10 2013, at 12:00 AM Eastern Standard Time
Comment Start Date: January 2 2013, at 12:00 AM Eastern Standard Time
Comment Due Date: March 18 2013, at 11:59 PM Eastern Standard Time
Tracking Number: 1jx-82xq-kygp
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This is comment on Proposed Rule

Shared Responsibility for Employers Regarding Health Coverage

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Page 79, cafeteria plans The proposed ruling as currently written, makes accomodation for salary reduction changes when the employee changes health plans, mid benefit year. If the employee elects a salary reduction to pay the required contributions to the health insurance premium. Because the new health plan election will quite likely have different co-pays, different deductibles, different out of pocket maximums, the mid year allowed changes should also allow changes in contribution to the employees FSA portion of the cafeteria plan.

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Comment on FR Doc # 2012-31269
Public Submission Posted: 01/10/2013 ID: IRS-2013-0001-0004