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Mid-Year Election Changes

Employees' cafeteria plans elections are generally irrevocable until the beginning of the next plan year. However, a cafeteria plan may generally permit an employee to revoke an election and make a new one mid-year due to:


  • Change in status events, such as a change in marital status, number of dependents, residency, or employment status;
  • Significant cost or coverage changes;
  • Special enrollment entitlement;
  • FMLA leave; or
  • Medicare entitlement.


Continue reading for more information.

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