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IRS Allows Unprecedented Mid-Year Election Changes Under Section 125 Cafeteria Plans
Miller Johnson Link to more items from this source
[Guidance Overview]
May 15, 2020

"If an employer is interested in voluntarily expanding the mid-year election opportunities for 2020, before proceeding, the employer should confirm with its carrier (for fully insured plans) or stop-loss carrier (for self-funded plans) that the carrier will honor these mid-year changes. Fortunately, carriers have been more flexible with respect to mid-year enrollments during the COVID-19 pandemic.... Employers should be aware that employees who request to drop employer-sponsored coverage mid-year may not be eligible to enroll in other coverage mid-year absent a HIPAA special enrollment event."

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