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WFTRA's Changes to Code Section 152
Change in Status
Change in Employee's Legal Marital Status
Change in Number of Tax Dependents
Changes in Employment Status
Satisfies or Ceases to Satisfy Dependent Eligibility
Change in Residence
Adoption Assistance
5500 Form Filings Suspended
IRS Audit Procedures
Mistakes in elections
COBRA requirements and Flex Plans
2 1/2 Month Extension
Final Regulations for FMLA
Terminated Participants Who Return
HIPAA Requirements and Flex Plans
Smoking Cessation Programs
Adoption Assistance
This category is exhaustive. This provision provides that commencement or termination of adoption proceedings would allow an election change under an adoption assistance program.