Does this employer's 125 Plan Document and Summary Plan Description ne

[Guest Sheryl Kopsing]

Correct me if I am wrong: My understanding is that if an employer has less than 20 employees he is not required to offer COBRA and if he has less than 50 employees he is not required to follow the FMLA rules. My question is this: Does this employer's 125 Plan Document and Summary Plan Description need to have the COBRA and FMLA language in it?

Or can the plan be amended if and when the employee count reaches 20 for COBRA and 50 for FMLA? Thanks for your help.