# Tax Treatment of Cafeteria Plans; Correction
**AGENCY:**
Internal Revenue Service (IRS), Treasury.
**ACTION:**
Correction to notice of proposed rulemaking.
**SUMMARY:**
This document contains a correction to proposed regulations that were published in the *Federal Register* on Thursday, March 23, 2000 (65 FR 15587) relating to tax treatment of cafeteria plans.
**FOR FURTHER INFORMATION CONTACT:**
Christine L. Keller, (202) 622-6080 (not a toll-free number).
**SUPPLEMENTARY INFORMATION:**
**Background**
The notice of proposed rulemaking that is the subject of this correction is under section 125 of the Internal Revenue Code.
**Need for Correction**
As published, the proposed regulations contain an error that may prove to be misleading and is in need of clarification.
**Correction of Publication**
Accordingly, the publication of the proposed regulations (REG-117162-99), that were the subject of FR Doc. 00-5818, is corrected as follows:
On page 15587, column 2, the regulation heading in the middle of the column, line 5, the “RIN 1545-AX59” is corrected to read “RIN 1545-AY23”.
Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and Strategic Planning).