RESOURCES: VIDEOS AND BLOGS

Today's video covers an IRS notice included in the recent Consolidated Appropriations Act detailing some changes to mid-year election...

Changes in legal marital status allow an employee to make a corresponding, prospective election change mid-plan year. These include...

HIPAA says group health plans must give a special enrollment opportunity to newly acquired spouses and dependents, and also to current...

The Section 125 rules say that a cafeteria plan can allow participants to make certain election changes midyear due to a change in...

The Section 125 rules provide a list of “change in status” events, which allow certain midyear changes to an employee’s pre-tax election....

Pre-tax elections made under a cafeteria plan are irrevocable for the period of coverage (typically for the plan year). In other words,...

Contrary to what’s commonly done in practice, Section 125 requires that employers only permit employees’ election changes on a...