The IRS allows you to pay for certain benefits on a before-tax basis providing you with a tax savings on the cost of coverage. In return for this tax savings, the IRS restricts your ability to make changes to before-tax benefits.

Your before-tax benefit elections must remain in effect throughout the calendar year unless you have a qualified family status change that necessitates a coverage change. The change in your benefits coverage must be due to and consistent with the qualified family status change.

You must enroll in the before-tax benefit plans within 30 days of your eligibility date or you will not be covered by any of the before-tax plans for the remainder of the calendar year. If you don't enroll within 30 days of you eligibility date, you will not be able to elect coverage (unless you experience a qualified family status change that allows you to enroll) until the next benefits Annual Enrollment period.

The before-tax benefit plans are: