Section 182-08-199 - [Effective 1/1/2025] When may an employee enroll, or revoke an election and make a new election under the premium payment plan, flexible spending arrangement (FSA), limited purpose FSA, or dependent care assistance program (DCAP)?An employee who is eligible to participate in the salary reduction plan as described in WAC 182-12-116 may enroll, or revoke their election and make a new election under the premium payment plan, flexible spending arrangement (FSA), limited purpose FSA, or dependent care assistance program (DCAP) at the following times:
(1) When newly eligible under WAC 182-12-114 and enrolling as described in WAC 182-08-197(1).(2)During annual open enrollment: An eligible employee may elect to enroll in or opt out of participation under the premium payment plan during the annual open enrollment by submitting the required form to their employing agency. An eligible employee may elect to enroll or reenroll in the FSA, limited purpose FSA, DCAP, or both an FSA and DCAP during the annual open enrollment by submitting the required forms to their employing agency or applicable contracted vendor as instructed. All required forms must be received no later than the last day of the annual open enrollment. The enrollment or new election becomes effective January 1st of the following year.(a) Employees cannot enroll in a FSA and a limited purpose FSA in the same year.(b) Employees enrolled in a consumer directed health plan (CDHP) with a health savings account (HSA) cannot also enroll in a FSA in the same plan year. Employees who elect enrollment in the CDHP with a HSA and a FSA will only be enrolled in a CDHP with a HSA.(c) Employees who enroll in a CDHP with a HSA during the annual open enrollment and have a carryover amount from a FSA, will be enrolled in a limited purpose FSA and the carryover amount will be deposited into the limited purpose FSA.(d) Employees who are not enrolled in a CDHP with a HSA and elect both a FSA and a limited purpose FSA will be enrolled in the FSA.(3)During a special open enrollment: An employee who is eligible to participate in the salary reduction plan may enroll or revoke their election and make a new election under the premium payment plan, FSA, limited purpose FSA, or DCAP outside of the annual open enrollment if a special open enrollment event occurs. The enrollment or change in election must be allowable under Internal Revenue Code (IRC) and Treasury regulations, and correspond to and be consistent with the event that creates the special open enrollment. To make a change or enroll, the employee must submit the required form to their employing agency. The employing agency must receive the required form and evidence of the event that created the special open enrollment no later than 60 days after the event occurs. For purposes of this section, an eligible dependent includes any person who qualifies as a dependent of the employee for tax purposes under IRC 26 U.S.C. Sec. 152 without regard to the income limitations of that section. It does not include a state registered domestic partner unless the state registered domestic partner otherwise qualifies as a dependent for tax purposes under IRC 26 U.S.C. Sec. 152.
(a)Premium payment plan. An employee may enroll or revoke their election and elect to opt out of the premium payment plan when any of the following special open enrollment events occur, if the requested change corresponds to and is consistent with the event. The enrollment or election to opt out will be effective the first day of the month following the later of the event date or the date the required form is received. If that day is the first of the month, the enrollment or change in election begins on that day. If the special open enrollment is due to the birth, adoption, or assumption of legal obligation for total or partial support in anticipation of adoption of a child, the enrollment or change in election will begin the first of the month in which the event occurs. (i) Employee acquires a new dependent due to: * Marriage;
* Registering a state registered domestic partnership when the dependent is a tax dependent of the employee;
* Birth, adoption, or when the employee has assumed a legal obligation for total or partial support in anticipation of adoption; or
* A child becoming eligible as an extended dependent through legal custody or legal guardianship.
(ii) Employee's dependent no longer meets public employee benefits board (PEBB) eligibility criteria because: * Employee has a change in marital status;
* Employee's domestic partnership with a state registered domestic partner who is a tax dependent is dissolved or terminated;
* An eligible dependent child turns age 26 or otherwise does not meet dependent child eligibility criteria;
* An eligible dependent ceases to be eligible as an extended dependent or as a dependent with a disability; or
* An eligible dependent dies.
(iii) Employee or an employee's dependent loses other coverage under a group health plan or through health insurance coverage, as defined by the Health Insurance Portability and Accountability Act (HIPAA);(iv) Employee has a change in employment status that affects the employee's eligibility for their employer contribution toward their employer-based group health plan;(v) The employee's dependent has a change in their own employment status that affects their eligibility or their dependent's eligibility for the employer contribution under their employer-based group health plan; Note: | As used in (a)(v) of this subsection, "employer contribution" means contributions made by the dependent's current or former employer toward health coverage as described in Treasury Regulation 26 C.F.R. 54.9801-6. |
(vi) Employee or an employee's dependent has a change in enrollment under an employer-based group health plan during its annual open enrollment that does not align with the PEBB annual open enrollment;(vii) Employee or an employee's dependent has a change in residence that affects health plan availability. If the employee has a change in residence and the employee's current medical plan is no longer available, the employee must select a new medical plan as described in WAC 182-08-196(3);(viii) Employee's dependent has a change in residence from outside of the United States to within the United States, or from within the United States to outside of the United States and that change in residence resulted in the dependent losing their health insurance;(ix) A court order requires the employee or any other individual to provide insurance coverage for an eligible dependent of the subscriber (a former spouse or former state registered domestic partner is not an eligible dependent);(x) Employee or an employee's dependent enrolls in coverage under medicaid or a state children's health insurance program (CHIP), or the subscriber or a subscriber's dependent loses eligibility for coverage under medicaid or CHIP;(xi) Employee or an employee's dependent becomes eligible for state premium assistance subsidy for PEBB medical plan coverage from medicaid or CHIP;(xii) Employee or an employee's dependent enrolls in coverage under medicare or the employee or an employee's dependent loses eligibility for coverage under medicare;(xiii) Employee or an employee's dependent's current medical plan becomes unavailable because the employee or enrolled dependent is no longer eligible for a health savings account (HSA). The health care authority (HCA) requires evidence that the employee or employee's dependent is no longer eligible for an HSA;(xiv) Employee or an employee's dependent experiences a disruption of care for active and ongoing treatment, that could function as a reduction in benefits for the employee or the employee's dependent. The employee may not change their health plan election if the employee's or dependent's physician stops participation with the employee's health plan unless the PEBB program determines that a continuity of care issue exists. The PEBB program will consider but not limit its consideration to the following: * Active cancer treatment such as chemotherapy or radiation therapy;
* Treatment following a recent organ transplant;
* A scheduled surgery;
* Recent major surgery still within the postoperative period; or
* Treatment for a high-risk pregnancy.
(xv) Employee or employee's dependent becomes eligible and enrolls in a TRICARE plan, or loses eligibility for a TRICARE plan;(xvi) The PEBB program determines that there has been a substantial decrease in the providers available under a PEBB medical plan. If the employee is having premiums taken from payroll on a pretax basis, a medical plan change will not be approved if it would conflict with provisions of the salary reduction plan authorized under RCW 41.05.300.
(b)FSA and limited purpose FSA. An employee may enroll or revoke their election and make a new election under the FSA or limited purpose FSA when any one of the following special open enrollment events occur, if the requested change corresponds to and is consistent with the event. The enrollment or new election will be effective the first day of the month following the later of the event date or the date the required form and evidence of the event that created the special open enrollment is received by the employing agency. If that day is the first of the month, the enrollment or change in election begins on that day. If the special open enrollment is due to the birth, adoption, or assumption of legal obligation for total or partial support in anticipation of adoption of a child, the enrollment or change in election will begin the first of the month in which the event occurs. (i) Employee acquires a new dependent due to: * Marriage;
* Registering a state registered domestic partnership if the domestic partner qualifies as a tax dependent of the employee;
* Birth, adoption, or when the employee has assumed a legal obligation for total or partial support in anticipation of adoption; or
* A child becoming eligible as an extended dependent through legal custody or legal guardianship.
(ii) Employee's dependent no longer meets PEBB eligibility criteria because: * Employee has a change in marital status;
* Employee's domestic partnership with a state registered domestic partner who qualifies as a tax dependent is dissolved or terminated;
* An eligible dependent child turns age 26 or otherwise does not meet dependent child eligibility criteria;
* An eligible dependent ceases to be eligible as an extended dependent or as a dependent with a disability; or
* An eligible dependent dies.
(iii) Employee or an employee's dependent loses other coverage under a group health plan or through health insurance coverage, as defined by the HIPAA;(iv) Employee or an employee's dependent has a change in employment status that affects the employee's or a dependent's eligibility for the FSA or limited purpose FSA;(v) A court order requires the employee or any other individual to provide insurance coverage for an eligible dependent of the subscriber (a former spouse or former state registered domestic partner is not an eligible dependent);(vi) Employee or an employee's dependent enrolls in coverage under medicaid or a state children's health insurance program (CHIP), or the employee or an employee's dependent loses eligibility for coverage under medicaid or CHIP;(vii) Employee or an employee's dependent enrolls in coverage under medicare.(c)DCAP. An employee may enroll or revoke their election and make a new election under the DCAP when any one of the following special open enrollment events occur, if the requested change corresponds to and is consistent with the event. The enrollment or new election will be effective the first day of the month following the later of the event date or the date the required form and evidence of the event that created the special open enrollment is received by the employing agency. If that day is the first of the month, the enrollment or change in election begins on that day. If the special open enrollment is due to the birth, adoption, or assumption of legal obligation for total or partial support in anticipation of adoption of a child, the enrollment or change in election will begin the first of the month in which the event occurs.(i) Employee acquires a new dependent due to: * Marriage;
* Registering a state registered domestic partnership if the domestic partner qualifies as a tax dependent of the employee;
* Birth, adoption, or when the subscriber has assumed a legal obligation for total or partial support in anticipation of adoption; or
* A child becoming eligible as an extended dependent through legal custody or legal guardianship.
(ii) Employee or an employee's dependent has a change in employment status that affects the employee's or a dependent's eligibility for DCAP;(iii) Employee or an employee's dependent has a change in enrollment under an employer-based DCAP during its annual open enrollment that does not align with the PEBB annual open enrollment;(iv) Employee changes dependent care provider; the change to the DCAP election amount can reflect the cost of the new provider;(v) Employee or the employee's spouse experiences a change in the number of qualifying individuals as defined in IRC 26 U.S.C. Sec. 21 (b)(1);(vi) Employee's dependent care provider imposes a change in the cost of dependent care; employee may make a change in the DCAP election amount to reflect the new cost if the dependent care provider is not a qualifying relative of the employee as defined in IRC 26 U.S.C. Sec. 152.Wash. Admin. Code § 182-08-199
Amended by WSR 14-08-040, filed 3/26/14, effective 4/26/2014Amended by WSR 14-20-058, Filed 9/25/2014, effective 1/1/2015Amended by WSR 15-22-099, Filed 11/4/2015, effective 1/1/2016Amended by WSR 16-20-080, Filed 10/4/2016, effective 1/1/2017Amended by WSR 17-19-077, Filed 9/15/2017, effective 1/1/2018Amended by WSR 18-20-117, Filed 10/3/2018, effective 1/1/2019Amended by WSR 19-17-073, Filed 8/20/2019, effective 1/1/2020Amended by WSR 20-16-062, Filed 7/28/2020, effective 1/1/2021Amended by WSR 22-13-158, Filed 6/21/2022, effective 1/1/2023Amended by WSR 23-14-015, Filed 6/23/2023, effective 1/1/2024Amended by WSR 24-18-083, Filed 8/29/2024, effective 1/1/2025Statutory Authority: RCW 41.05.160 and 2012 2nd sp.s. c 3 . WSR 13-22-019 (Admin. 2013-01), §182-08-199, filed 10/28/13, effective 1/1/14. Statutory Authority: RCW 41.05.160. WSR 12-20-022 (Order 2012-01), §182-08-199, filed 9/25/12, effective 11/1/12. Statutory Authority: RCW 41.05.160 and 2011 c 8 . WSR 11-22-036 (Order 11-02), §182-08-199, filed 10/26/11, effective 1/1/12. Statutory Authority: RCW 41.05.160. WSR 10-20-147 (Order 10-02), §182-08-199, filed 10/6/10, effective 1/1/11; WSR 09-23-102 (Order 09-02), §182-08-199, filed 11/17/09, effective 1/1/10; WSR 08-20-128 (Order 08-03), §182-08-199, filed 10/1/08, effective 1/1/09. WSR 13-21-033, §182-08-199, filed 10/9/2013, effective 11/9/2013