RESOURCES: VIDEOS AND BLOGS

Mid-year election changes...don't require qualifying life events?

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

Can a Change be Made Upon Legal Separation or End of Domestic Partner Relationship?

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

Who can enroll when there’s a birth or adoption?

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

Qualifying life events and "change in coverage under other employer plan"

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

Qualifying life events and "change in employment status"

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

Section 125 Qualifying Events are Deceptively Tricky

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

Retroactive enrollments violate cafeteria plan rules

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