HAR §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 52-34 B'BAI §14-52-80 of any benefit to which the participant or beneficiary is entitled under the plan. [Eff 9/13/99; comp DEC 0 2 2021 ] (Auth: HRS §78-30) (Imp: HRS §78- 30) §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. [Eff and comp DEC 0 2 2021 ] (Auth: HRS §78-30) (Imp: HRS §78-30) §