Sec. 10902. INFLATION ADJUSTMENT OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS UNDER CAFETERIA PLANS

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## SEC. 10902 INFLATION ADJUSTMENT OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS UNDER CAFETERIA PLANS ###

(a)* * * ###

(b)Effective Date **[**[26 U.S.C. 125 note](/us/usc/t26/s125)**]** The amendment made by this section shall apply to taxable years beginning after December 31, 2012.

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U.S. Code

Cafeteria plans
§ 125

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Sec. 10902

INFLATION ADJUSTMENT OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS UNDER CAFETERIA PLANS

U.S.C.§ 125

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