Notice of Group Health Changes As a general rule, plan administrators must give a summary to participants about material benefit changes within 210 days following the end of the plan year in which the change was adopted. The final rules apply to cafeteria plan years beginning on or after January 1, 2001. Additional final regulations are expected to be published soon, possibly before the end of 2000. Plans taking advantage of the new rules will have to be amended before the end of the 2001 plan year. The IRS has not yet published the limits for 2001.
Fees paid to plan service providers are reasonable.
Administrative decisions and administrative procedures are well-documented. The appropriate recordkeeping, reporting and disclosures occur for all affected plans. The appropriate level of fidelity bonding is maintained. If plan fiduciaries discover any operational errors, they should take appropriate corrective measures, as discussed in the IRS correction programs.