IN A SITUATION WHERE THE EMPLOYER PAYS FOR THE BASE BENEFITS OF A LONG TERM CARE PLAN, AND THE EMPLOYEES THEN BUY-UP ADDITIONAL COVERAGE, HOW DO I INCLUDE THAT INTO MY SPD?

Long Term Care is not considered a qualified benefit and therefore should not be included in the plan. It is one of the few benefits not permitted to be covered by a cafeteria plan. Unfortunately, regulations have specifically excluded LTC benefits and therefore they are to be handled outside the plan with use of a Benefit summary or booklet from the carrier.