Retroactive Cafeteria Plan Amendment

[Madison71]

My understanding is that under the proposed cafeteria plan regulations which can be relied upon until made final provide that no retroactive amendments can be made. I do not believe the current final regulations say this, but once proposed are final they will replace and be effective 1/1/2009. Anyway, we have a situation where the TPA said our client needed to amend and restate their plan for changes that include Michelle's Law, etc. We just received an amended and restated document effective 4/1/2010. Nothing in the document references a separate effective date for Michelles. I thought Michelle's, etc. went into effect for plan years on or after October 2009? Therefore, shouldn't the restatement date say 1/1/2010? I know there are no retroactive amendments permitted under the proposed regs, but if client signs with restatement date of 4/1/2010, then late for Michelle's Law. If retroactive, in violation of proposed regs, even though final I believe permits retroactive to the beginning of the yar.

Any suggestions on what to do?