I've seen several references to published IRS audit guidelines for flex plans, but have not been able to locate a copy. Want to do a self-audit for compliance.

Does anyone have an internet source? or other source?

Employee Benefits Institute of America, LLC legal guide. Their web page is www.ebia.com

Yup, EBIA has a wonderful link to the PDF version (needs Adobe Acrobat Reader to view or print) of the IRS training manual on cafeteria plans -- http://www.ebia.com/cafeteria.html

Thanks to you both.