There was quite a bit of discussion about the "Use it or lose it" amendment that cafeteria plans should (but don't have to) adopt. However, I haven't seen much about amendments that must be adopted.

For example. does a plan need to adopt an amendment that addresses the new definition of dependent?

And does a plan need to adopt something formal that discusses health information in electronic format?

Normally, I get all kinds of reminders from various sources that time is running out on required amendments, but not this time. Maybe I haven't been looking in the right places?

Your plan document is the sole source of information for you and your employees. Changes such as definition of dependents need to be addressed via an amendment. As for the the issue of "electronic format", I don't know what you are asking.

I think the health information that is available in electronic format was addressed as a new HIPAA issue.