Gudgergirl

It seems to me that cafeteria plans only need to be amended if the plan document specifically references the 30 day enrollment period for the previous HIPAA special enrollments. If the cafeteria plan merely says that an election change may be made that corresponds with the special enrollment rights provided in Code Section 9801(f), then I don't see any reason for an amendment.

Plan's investment committee decides to replace some funds in a participant directed 401(k) Plan. What type of notice is required to plan participants? Is there is a specific notice requirement that includes a timing element (e.g. 30 days before or after the change is made)?

In December 2008 Employer adopts resolution to terminate DB Plan effective 1/1/09. Employer wants to prolong the date it distributes benefits pursuant to plan termination as long as legally permitted - say to beginning of 2010. If a participant terminates employment during 2009 (after the effective date of the plan termination), is the participant entitled to a distribution earlier than he otherwise been entitled to one due to the plan termination?