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Text of IRS Document UIL 125.05-00: Coordinated Issue Paper on Cafeteria Plan/Qualified Retirement Plan Hybrid Arrangement
Internal Revenue Service [IRS] 
[Official Guidance] Mar. 14, 2000
Issued February 1, 2000. ISSUE: "Whether a participant-retiree in a qualified plan under section 401(a) of the Internal Revenue Code ... who uses distributions from the plan to pay for benefits in the former employer's section 125 cafeteria plan, must include the distributions in income pursuant to section 402(a). CONCLUSION: Amounts distributed from a section 401(a) qualified plan and used to pay for benefits in a former employer's section 125 cafeteria plan, must be included in the participant-retiree's income pursuant to section 402(a) and may not be treated as tax free salary reductions under section 125."
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