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What are the effective dates of these cafeteria plan rules?

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What are the effective dates of these cafeteria plan rules?

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A-1: Q&A-1 through Q&A-6 of this § 1.125-2 apply to plan years of cafeteria plans as set forth in Q&A-10 of § 1.89(a)-1 (regarding the effective date of section 89). Q&A-7 of this § 1.125-2 (relating to flexible spending arrangements) applies to plan years beginning after December 31, 1989.

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