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IRS Expands Mid-Year Cafeteria Plan Change Opportunities to Address 'Family Glitch'
Proskauer 
[Guidance Overview] Nov. 1, 2022 "Starting January 1, 2023, a non-calendar year cafeteria plan may permit an employee to revoke prospectively an election for family coverage so that the employee's family members can enroll in ACA marketplace coverage if: [1] One or more of the employee's family members are eligible to enroll in Marketplace coverage during a special enrollment period or during Marketplace annual open enrollment, and [2] The revocation of the employee's family coverage election corresponds with the intended enrollment of the family member in the Marketplace plan.... Employers are not required to adopt these new permitted election changes." |
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