Employee pre-tax elections can’t be changed outside of open enrollment…except for when they can…and then only sometimes. The election change rules under Code §125 remain one of the strangest puzzles that we work on every day. In this presentation, we’ll try to simplify the analysis that you need to go through when an employee requests to make a change to their pre-tax election outside of your annual open enrollment. We’ll even work in some HIPAA special enrollment information.