HIPAA Amendment

[bzorc]

HIPAA supposedly requires that amendments be added to cafeteria plans where the employer has more than 50 employees.

Would anybody know where I could possibly look at those amendments? Thanks for any help.

[Steve72]

First, the cafeteria plan isn't what need to be amended. A health plan (including a Health FSA) attached to the cafeteria plan is the entity/document that must be amended.

HHS, unfortunately, does not produce "snap on" amendments like the IRS for pension plans. The amendment must be drafted individually. However, the required provisions are stated in the reg at 164.504(f)(2). You can just lift the language from there.

[nancy]

I know this was effective April 14, 2004 for these smaller plans. What is the last date the amendment must be signed?

[Steve72]

I know this was effective April 14, 2004 for these smaller plans. What is the last date the amendment must be signed?

Well, the amendment needs to be effective April 14, 2004 (for small plans). There's nothing sayiong that it can't be adopted retroactively, but the plan is in violation until the amendment is adopted.