Substantiation requirements

[Guest Nini]

Do the new rules need to be part of the plan document?

[papogi]

Specifically, what rules?

[Guest Nini]

Rev. Rul. 2003-43 provides guidance on the substantiation of claims paid with debit cards.

Several commentaries that I read indicate that the correction methods for claims that are not permissible must be in the plan document.

Not unless I have missed it in the ruling, I do not see where this is required - it only comes up in the scenario for one of the employers.