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 14-52-77 - Contributions and payments after termination of the plan

In the event the plan is terminated, no further contributions shall be made. No further additions shall be made to the medical expense reimbursement spending account or dependent care reimbursement spending account, but all payments from those accounts shall continue to be made according to the elections in effect until ninety days after the termination date of the plan. Any amounts remaining in any fund or account as of the end of the period shall be forfeited and deposited in the benefit plan surplus after the expiration of the filing period.