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IRS building facade from the corner U.S. Internal Revenue Service building in Washington, D.C. May 14, 2013. (Photo: Diego M. Radzinschi/THE NATIONAL LAW JOURNAL)

As part of its ongoing response to the COVID-19 outbreak, the IRS has released new guidance (Notice 2020-29) providing temporary increased flexibility with respect to mid-year election changes for cafeteria plans during the 2020 calendar year.

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