Hawaii Administrative Rules
Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT
Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN
Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN
Subchapter 8 - AMENDMENT OR TERMINATION OF THE PLAN
Section 14-52-76 - Amendment or termination of the plan

(a) The State or the director may amend or terminate the plan, in whole or in part, for any reason, and at any time without the consent of any employee, participant, or other person.

(b) The director may amend or modify this plan retroactively to enable the plan to provide non-taxable medical expense reimbursement benefits under section 105 of the Code or non-taxable dependent care reimbursement benefits under section 129 of the Code.

(c) Except as otherwise provided in the plan, no amendment shall deprive any participant or beneficiary of any benefit to which the participant or beneficiary is entitled under the plan.