HAR §14-52-43. Participant statements

** (a) The third-party administrator shall send each participant a quarterly statement within thirty days after the end of the calendar quarter that shall contain the following: (1) Amounts of pre-tax compensation contributed to the plan and credited to the participant's spending account(s); (2) Amounts and dates of any reimbursements; (3) Remaining balance in the participant's spending account(s); and (4) Any other information reasonably required by the director. (b) The third-party administrator shall send the quarterly statements to the participant's last known mailing or e-mail address on file with the third-party administrator. [Eff 9/13/99; am and comp DEC 0 2 2021 ] (Auth: HRS §78-30) (Imp: HRS §78-30) **