Do premium-only cafeteria plans need to be amended for the final regs?

[Guest Tara Curran]

Do all cafeteria plans need to be amended by December 31, 2000 including those that are premium only plans? Or is the amendment only required for accident and health which cover medical expenses?

[SLuskin]

Yes, premium only plans need to be amended. Many of the new status change rules only apply to the premium portion of the plan.