Permitted Election Change for Non-calendar Year Cafeteria Plans


To allow large employers to amend their fiscal year cafeteria plans and allow participants to revoke a pre-tax election to participate in the employer’s group health plan and enroll in coverage offered on the Exchange or to allow an employee to enroll in the employer’s health plan and make a pre-tax election to pay premiums for the plan


To make coverage available to more individuals and more affordable

Health Plans Affected by this Provision:

Year Effective: 2013, for large employers with off calendar year cafeteria plans
Medical Plan: Yes
Dental/Vision Plan: Not applicable
HRA: Not applicable
Health Care FSA: Not applicable

Document Downloads:

Document Title Last Updated
Permitted Election Change Flyer  
IRS Notice 2013-42  
IRS Notice 2013-71  
Federal Registry January 2013 01/01/2013