Company seeks to adopt an adoption assistance plan. Does the plan have to have its own plan document or can it be part of the cafeteria plan document with the adoption ssistance plan having its own SPD? The plan currently has a main plan document with SPDs for domestic partner benefits, life ins., etc. Also can the plan be instituted mid plan year or does it have to begin with the start of a new plan year? Thanks.

Generally speaking, you can contain part of the a plan's SPD provisions in one document and other portions/rest in other document(s). However, doing so increases the chance that a plan-eligible employee will not receive all of the SPD materials he or she should.

Final Treas Reg § 1.125-4(f)(3)(iii) allows you to add the new benefit option mid-plan year.

Great! Thanks for the input (and the cite)!