Written Plan Requirements

[Guest Hohumday]

Can we incorporate 1.125-4 by reference, or do we need to do something like cut and paste the regs or copy them and staple them to our plan document?

Any thoughts?

[leevena]

Don't reference it. Imagine for a moment one of your employees trying to figure that out! Do an amendment to the document.

[Guest Hohumday]

The company is rather large and the employees who handle the administration are quite sophisticated. They understand the rules. But they don't want a large document that has all the language in it. So, apart from comments of good administrative reasons to put it in (which I agree with, by the way), do we have a valid cafeteria plan if we just incorporate by reference?