IRS rules on pre-tax premium plans do not allow for enrollment, additions, changes or cancellations except with the occurrence of a "qualifying status change event (QSC)," followed by written application for a change within a prescribed time frame. The following events are some, but not necessarily all valid QSC events:

• Marriage or divorce
• Death of a spouse or dependent
• Birth, adoption or legal guardianship
• Change in dependent eligibility
• Change in employment status of employee, spouse or dependent such as termination of spouse's employment or change from part-time to full-time status or vice-versa.

To change a benefit election, employees must submit the appropriate paperwork within sixty days from the first day of the event. Outside the sixty day period the only other time a change can be made is during the annual open enrollment. If an employee experiences a QSC, contact the Human Resources' Benefits Office at 474-2604.