Hawaii Administrative Rules
Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT
Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN
Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN
Subchapter 3 - PARTICIPATION IN THE PLAN
Section 14-52-24 - Annual elections to continue participation; failure to file

(a) Except as specifically provided in this section, during each plan year, an eligible employee shall affirmatively reelect to continue participation in the plan by filing a new compensation reduction agreement during the annual enrollment period.

(b) The new compensation reduction agreement shall become effective on the first day of the plan year that commences after the compensation reduction agreement is properly signed, dated, submitted by the eligible employee, and received by the third-party administrator during the annual enrollment period,

(c) If any participant fails to file a new compensation reduction agreement during an enrollment period, the participant shall be deemed to have elected to opt out of continued enrollment and participation in the plan in the following plan year. Notwithstanding the forgoing, an eligible employee shall continue to be considered a participant in the medical expense reimbursement spending account benefit of the plan for any subsequent plan year during which limited rollover funds remain,