Is change in work SHIFT basis for Dep. Care Flex change/cancelation?

[Guest TamraCS]

We have an employee who currently has an election under the Dep. Care Flex but his spouse just started working nights instead of days and he wants to cancel. Same job, same hours... just different shift. It would certainly make sense, but I want to make sure it's within guidelines.

[Guest jkirschbaum]

It is not technically covered by the new regs - See 1.125-4T ©(2). The changes all deal with differences in the amount of time worked - not when the time is put in. However, if you want to make it available I might argue that it is within what was contemplated when you look at the other provisions. I have not seen any other authority on this point - I assume other people have come across the same issue though.