On May 12, 2020, the IRS issued two notices affecting employee elections under Code Section 125 cafeteria plans. The COVID-19 pandemic and large-scale "stay at home" orders left many employers facing questions relating to elections employees made with respect to their health and dependent care benefits long before the start of the pandemic. The two notices, Notice 2020-29 and Notice 2020-33 permit, but do not require, employers to make certain changes to their Section 125 cafeteria plan documents, retroactive to as early as January 1, 2020.