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Section 125 – Cafeteria Plans - ALI CLE

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20044, or sent electronically, via the following e-mail address:<br />

Notice.comments@irscounsel.treas.gov. Please include “Notice 2012-40” in the subject<br />

line of any electronic communication. All material submitted will be available for public<br />

inspection and copying.<br />

DRAFTING INFORMATION<br />

The principal author of this notice is Elizabeth Purcell of the Office of Division<br />

Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). For further<br />

information regarding this notice contact Ms. Purcell at (202) 622-6080 (not a toll-free<br />

call).<br />

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