Semiannual enrollments

[Guest Paulaangell]

A client has semiannual open enrollments under its health/dental plan. The premiums are paid through a 125 plan. What is the effect of the midyear open enrollment? It does not seem to fit any of the change in status, cost or coverage pigeonholes. Would an electing employee be able to elect coverage but not pay the premiums pre-tax until the start of the next year? Would it make a difference if the employee had been eligible at the last open enrollment (i.e. this is not their first "entry date") and has had no change in status since then? This health plan allows entry after a 90-day wait for new hires, but requires that employees enrolling "at will" do so only at one of the 2 open enrollments. Clearly that is fine for the welfare coverage, but what about the 125 entry?