Our company currently offers benefits to part-time associates working at least 30 hours per week. We do not charge associates a higher contribution for the healthcare plans but we do have lower accrual rates for time off benefits. We are considering reducing the minimum hours requirement to 20 per week which will require that we change our cafeteria 125 (pop only) healthcare document. Are we required to file this new document with any governmental agency and must we redistribute to all associates? Also, does anyone have a suggestion as to the best place to find national employer survey data on part-time benefits?

There is no requirement to file a plan document. You shoud, however provide everyone with an SPD of the 125 plan.