What has to done to modify and exising cafeteria plan?

msearle
Depends on what you are going to modify. Some modifications may require amending the plan document, others may be done administratively. Need more information.

If the plan needs to modified, I suspect it require a new SPD with notification to all employees. Correct?

What kind of modifications are you making? If they are material and will materially affect the information contained in the current SPD, yes it would be wise to issue a new SPD among other things.

Adding information concerning the FMLA and clarifying employee rights associated with FMLA and the cafeteria plan.

msearle:
Our ERISA Attornies have advised use that FMLA provisions are required to be in the Plan document and SPD.

Thanks for the assistance