The Internal Revenue Service (IRS) restricts any mid-year changes (i.e. changes that occur outside of annual enrollment) to your plan or coverage unless you have a qualified change in status (also referred to as a life event). The following are considered qualified changes in status by the IRS:
- You get married or enter a same- or opposite-sex Domestic Partnership (please complete the Affidavit of Spousal Equivalency)
- Change in legal marital status, including annulment, termination of a domestic partnership (complete a Statement of Termination) and death of a spouse. Legal separation is not a qualified life event.
- Change in number of dependents, including birth, adoption, placement for adoption, or death of a dependent child
- Change in employment status, including the start or termination of employment by you, your spouse, or your dependent child
- Change in work schedule that affects eligibility for benefits
- Change in a child’s dependent status, either newly satisfying the requirements for dependent child status or ceasing to satisfy them
- Change in place of residence or work site that affects the accessibility of network providers
- Change in your health coverage or your spouse’s coverage attributable to your spouse’s employment
- Change in an individual’s eligibility for Medicare or Medicaid
- A court order resulting from a divorce, legal separation, annulment, or change in legal custody (including a Qualified Medical Child Support Order) requiring coverage for your child or dependent foster child
- If the cost charged for a benefit offered under a Section 125 plan significantly increases or decreases during a period of coverage
To report a life event, please visit Mercer Marketplace.
Please note that any changes you make must be consistent with the change in status, and you must make the changes within 31 days of the date the event (marriage, birth, etc.) occurs. For a complete list of qualified changes in status and the associated changes in benefits that are permissible, refer to the Benefits Highlights section of the Summary Plan Description.