"In general, section 125 does not allow retroactive coverage paid with pre-tax employee contributions, with two exceptions: [1] when new hires have no waiting period for benefits; and [2] for employees requesting enrollment under the HIPAA special enrollment rules due to the birth, adoption or placement for adoption of a child.... Employers should review their plan documents and summary plan descriptions and make changes, if necessary, to ensure they accurately describe the coverage effective date and pre-tax/after-tax nature of employee contributions in an election change scenario."  MORE >>