Qualified Status Changes
Summary Plan Description
January 1, 2006
Contents
Introduction2
IRS Rules4
Consistency of Changes4
Judicial Order4
Entitlement to Medicare5
Special Enrollment Rights5
Eligibility Administrator5
Benefits Changes You May Be Able to Make When You Report a Qualified Status Change7
A Note About Medical Option Changes15
A Note About Health Care and Dependent Care FSA Changes15
About Dependent Care FSA Changes15
A Note About Life Insurance Election Changes16
Reporting a Qualified Status Change17
How to Report a Qualified Status Change17
Responsibility for Reporting Ineligible Dependents19
Administrative and Contact Information21
Eligibility Administration21