Making Benefit Election Changes
Because the District operates its benefits under a Cafeteria Plan, the District is limited on what election changes are permissible and when. What does this mean for employees? It means employees may not make changes to plan elections outside of the new-hire eligibility period or the Spring Enrollment period unless the employee experiences a qualifying event as outlined in the IRS document, Tax Treatment of Cafeteria Plans (see §1.125-4 Permitted election changes). Please note, the District has not adopted all of the qualified changes listed in the document.