Sec. 20156. Plan amendments
125 words·~1 min read·
/bill/116/hr/6800/pcs/section-20156·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A plan or other arrangement that otherwise satisfies all applicable requirements of sections 106, 125, and 129 of the Internal Revenue Code of 1986 (including any rules or regulations thereunder) shall not fail to be treated as a cafeteria plan, health flexible spending arrangement, or dependent care flexible spending arrangement merely because such plan or arrangement is amended pursuant to a provision under this subtitle and such amendment is retroactive, if— such amendment is adopted no later than the last day of the plan year in which the amendment is effective, and the plan or arrangement is operated consistent with the terms of such amendment during the period beginning on the effective date of the amendment and ending on the date the amendment is adopted.