Need Help Understanding the Rules for Mid-Year Election Changes in a Cafeteria Plan?

This tool is designed to help employers decide whether a requested mid-year election change under a Section 125 Cafeteria Plan is permissible under IRS rules. Consistent with ComplianceDashboard’s focus on employer-sponsored health plans, this tool is limited to requested changes relating to employee payment of health insurance premiums (premium only or POP plans) and employee contributions to Health FSA’s.