IRS Updates

Changes in Employment Status

This category is exhaustive. It applies to any employment change that affects benefit eligibility. Any of the following events that change the employment status of the employee, the employee's spouse or the employee's dependent would qualify:

  • termination of commencement of employment
  • a strike or lockout
  • change in worksite
  • commencement or a return from an unpaid leave
  • change in eligibility conditions of benefit plans

The resulting change must result in either a gain or loss of eligibility of coverage for the employee, spouse, or dependent to request a change.