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Pre-Tax Premiums/Life Event Changes Impact

Pre-Tax Premiums/Life Event Changes

IRS Section 125 Cafeteria Plan

Federal Tax, WV State Tax, and Social Security Tax are not withheld on premiums for PEIA Basic Health, PEIA Optional Life Insurance up to $50,000, and Mountaineer Flexible Benefit Plans (except the Legal Plan).  Changes to pre-tax plans are permitted during Open Enrollment (April 1-30) with an effective date of July 1, or with an IRS approved qualifying event.

Qualifying Life Event Restrictions

  • PEIA health plan changes are allowed during the month of the family status change event or the following (2) calendar months.
  • Mountaineer Flexible Benefit plan changes (dental, vision, hearing, spending accounts) are allowed within 60 days of the qualifying family change event.

Qualifying Life Events

  • Marriage or divorce of the employee
  • Birth or adoption of the employee's child
  • Death of the employee's spouse or dependent
  • End of spouse or dependent's employment
  • Unpaid leave of absence taken by the employee or spouse
  • Open enrollment by spouse's employer benefits plan
  • Significant change in the health coverage attributable to spouse's employment
  • Ineligibility of dependent child due to age or due to availability of their own employer-sponsored coverage as a policyholder
  • Employment change due to strike or lock-out

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