[ Change of Status ]

A change of status is the occurrence of certain specified events which allow participants to make mid-year benefit election changes. Most employers design their plans to allow participants to change their elections as often and as widely as the IRS permits but are not required to do so. An employer's plan may be more restrictive but never more liberal than the regulations allow. Any mid-year election change must first satisfy two rules:

1. The event is one of the 14 permitted election change events
2. The scope of the change requested is consistent with that event

There are fourteen events specified in the election changes regulations and other formal IRS guidance, falling within three broad categories, as follows:

1. Change in Status
   1. Change in Status events
      1. Change in employee's legal marital status
      2. Change in number of dependents
      3. Change in employment status
      4. Dependent satisfies or ceases to satisfy dependent eligibility requirements
      5. Change in residence
      6. Commencement or termination of adoption proceedings
2. Cost or Coverage Changes
   2. Cost Changes, With Automatic Increases/Decreases in Elective Contributions
   3. Significant Cost Changes
   4. Significant Coverage Curtailment (With or Without Loss of Coverage)
   5. Addition or Significant Improvement of Benefit Package Option
   6. Change in Coverage Under Other Employer's Cafeteria Plan
   7. Loss of Coverage Under Group Health Plan of Governmental or Educational Institution
3. Other Laws or Court Orders
   8. Changes in 401(k) Contributions
   9. HIPAA Special Enrollments
   10. COBRA Qualifying Events
   11. Judgments, Decrees or Orders
   12. Medicare or Medicaid Entitlement
   13. FMLA Leaves of Absence
   14. Changes in Pre-Tax HSA Contributions

If you have experienced one of these events and need to know which benefits you can change, please contact us for more information.

[ Related Downloads ]

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• Change in Status Form