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Cafeteria plan short year


Flyboyjohn
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Non-calendar premium-conversion-only cafeteria plan wants to change to calendar year to accomodate employees wanting to go on Medicare during Medicare open enrollment (I realize Notice 2014-55 is a solution for employees wanting to go on Marketplace coverage).

Is creating a short cafeteria plan year routine or are there land mines I need to worry about?

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Not sure I understand the reasoning. Employees are paying premiums through the cafeteria plan for employer-provided coverage. At the end of the plan year (for both the cafeteria and health plan), they decide to go on Medicare. Don't they have a special enrollment period to go on Medicare when their employer-provided coverage ends, regardless of when during the year that happens? or am I missing something?

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