[Federal Register Volume 65, Number 136 (Friday, July 14, 2000)]
[Proposed Rules]
[Page 43723]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 00-17806]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-117162-99]
RIN 1545-AY23


Tax Treatment of Cafeteria Plans; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document contains a notice of public hearing on proposed 
regulations relating to the tax treatment of cafeteria plans.

DATES: The public hearing is being held on August 17, 2000, at 10 a.m. 
The IRS must receive outlines of the topics to be discussed at the 
hearing by August 3, 2000.

ADDRESSES: The public hearing is being held in Room 4718, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Due to 
building security procedures, visitors must enter at the 10th Street 
entrance, located between Constitution and Pennsylvania Avenues, NW. In 
addition, all visitors must present photo identification to enter the 
building.
    Mail outlines to: Regulations Unit CC (REG-117162-99), room 5226, 
Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, 
DC 20044. Hand deliver outlines Monday through Friday between the hours 
of 8 a.m. and 5 p.m. to: Regulations Unit CC (REG-117162-99), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC. Submit outlines electronically via the Internet by 
selecting the ``Tax Regs'' option on the IRS Home Page, or by 
submitting them directly to the IRS Internet site at http://www.irs.gov/tax_regs/regslist.html.

FOR FURTHER INFORMATION CONTACT: Concerning submissions of comments, 
the hearing, and/or to be placed on the building access list to attend 
the hearing Treena Garrett, (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed regulations (REG-117162-99) that was published in 
the Federal Register on March 23, 2000 (65 FR 15587).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
have submitted written comments and wish to present oral comments at 
the hearing must submit an outline of the topics to be discussed and 
the amount of time to be devoted to each topic (signed original and 
eight (8) copies) by August 3, 2000.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 15 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and 
Strategic Planning).
[FR Doc. 00-17806 Filed 7-13-00; 8:45 am]
BILLING CODE 4830-01-U