XV. Transition Relief and Interim Guidance
C. Section 125 Non-Calendar Year Guidance
The preamble to the proposed regulations provides transition relief that allows flexibility for individuals to make changes in salary reduction elections for accident and health plans provided through section 125 cafeteria plans for non-calendar cafeteria plan years beginning in 2013 download shopware all invoices. The scope of this transition relief was clarified in section VI of Notice 2013-71, issued on October 31, 2013. Generally, the rules allowing employees to change their employer health plan elections under a section 125 cafeteria plan do not allow midyear changes, see § 1.125-4 filme legalen und speichern. Temporary relief was needed because generally the section 5000A requirement to maintain coverage is first effective on January 1, 2014, and enrollment in qualified health plans on an Exchange is first available for 2014 was darf ich downloaden. The relief allowed employers to amend their plans to permit employees who had not enrolled in an employer’s plan with a non-calendar plan year that began in 2013 to enroll in the middle of the plan year in order for the employees to maintain coverage for 2014 or if the employees wished to enroll in an Exchange plan, to drop enrollment in the employer’s plan with a non-calendar plan year that began in 2013 in the middle of the plan year herunterladen. Both the implementation of section 5000A and the initial availability of the qualified health plans on an Exchange were one-time events at the beginning of 2014 only affecting employee decisions during 2013 non-calendar plan years metronom download. Consequently, these rules are not extended for non-calendar cafeteria plan years beginning in 2014.