As you likely know, the health care reform change to no longer allow reimbursement for non-prescription over-the-counter drugs was effective January 1, 2011.  Also, special rules apply to debit cards and prescription over-the-counter medications as of January 16, 2011. Some cafeteria plans require amendments to reflect these changes.  The IRS gave relief to amend plans, retroactive to January 1, 2011, if the amendment is adopted by June 30, 2011.  Many employers amended their cafeteria plans at the end of 2010 while preparing for operational compliance with the new rules.  Some employers, however, may not have amended their plans yet.  You may want to check to make sure, if an amendment is needed, that it is adopted by next Thursday, June 30, 2011.