[Federal Register Volume 66, Number 238 (Tuesday, December 11, 2001)]
[Rules and Regulations]
[Page 63920]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-30621]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8966]
RIN 1545-AT47


Effect of the Family and Medical Leave Act on the Operation of 
Cafeteria Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations that 
were published in the Federal Register on October 17, 2001 (66 FR 
52675). These regulations relate to cafeteria plans that reflect 
changes made by the Family and Medical Leave Act of 1993 (Act).

DATES: These corrections are effective October 17, 2001.

FOR FURTHER INFORMATION CONTACT: Shoshanna Chaiton, (202) 622-6080 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 125 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 8966) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, final regulations (TD 8966), (FR Doc. 01-25909), 
published on October 17, 2001 (66 FR 52675) is corrected as follows:


Sec. 1.125-3  [Corrected]

    On page 52677, column 3, Sec. 1.125-3, line 3, the language 
``Family and Medical Leave Act (FMLA)'' is corrected to read ``Family 
and Medical Leave Act (FMLA), 29 U.S.C. 2601 et seq.,''
    On page 52677, column 3, Sec. 1.1253, Q-1, lines 4 and 5, the 
language ``when taking unpaid Family and Medical Leave Act (FMLA), 29 
U.S.C., is corrected to read ``when taking unpaid FMLA, 29 U.S.C.''

LaNita Van Dyke,
Acting Chief, Regulations Unit, Associate Chief Counsel, (Income Tax 
and Accounting).
[FR Doc. 01-30621 Filed 12-10-01; 8:45 am]
BILLING CODE 4830-01-P