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© Hitesman & Wold, P.A. 2019 Cafeteria Plan Summary Description (3-11) 7 plan as a result of a change in marital status or a change in employment status, you may elect to terminate or decrease your election under this Cafeteria Plan on account of that change in status only if coverage becomes effective or is increased under the other employer's plan. (3) Dependent Care Flexible Spending Account. With respect to the Dependent Care Flexible Spending Account, you may change or terminate your election only if (i) the change or termination is made on account of and corresponds with a change in status that affects eligibility for coverage under the Flexible Benefit Dependent Care Flexible Spending Account; or (ii) the election change is on account of and corresponds with a change in status that affects eligibility of dependent care expenses for the tax exclusion available under the Internal Revenue Code. For example, if your child attains age 13 during the Plan Year, you may terminate your election under the Dependent Care Flexible Spending Account because your child is no longer eligible to participate in the Dependent Care Flexible Spending Account (i.e., she is no longer a qualifying individual). (4) COBRA Coverage. If you, your spouse, and/or your dependent elects COBRA continuation coverage (or similar health plan continuation coverage under state law) with respect to a group health plan sponsored by the Employer , you may increase your election for the purpose of paying the cost of the increased premium for such continuation coverage, provided you are still eligible under the Cafeteria Plan and are receiving compensation from the Employer. (b) Other Change in Election Events. You may also change or revoke your previous election during the Plan Year in the following circumstances. (1) HIPAA Special Enrollment Rights. In certain cases, individuals are allowed to enroll in the Employer’s Group Medical Plan pursuant to HIPAA special enrollment at times other than open enrollment. Generally, special enrollment is available upon: (i) acquiring a new spouse or dependent, (ii) losing other group coverage, (iii) losing coverage under Medicaid or a state children’s health insurance program (“SCHIP”), and (iv) becoming eligible for a subsidy under Medicaid or SCHIP for coverage under the Employer’s group health plan. (Please refer to the plan documentation for the Group Medical Plan for additional information regarding HIPAA special enrollment, including information regarding the situations in which special enrollment is available and the deadline for requesting special enrollment under that plan.) If you, your spouse, and/or your dependent actually enroll in the Group Medical Plan pursuant to HIPAA special enrollment, then you may make a new election under the Cafeteria Plan to pay the cost of that new or increased coverage. For purposes of this provision an election to add previously eligible dependents as a result of the acquisition of a new spouse or dependent child (a/k/a the Tag -along Rule), shall be considered consistent with the special enrollment right. Note: There are two separate steps involved in making an election change under this exception. You and/or your spouse and dependents must enroll in the Group Medical Plan within the HIPAA special enrolment time period required under that plan. If such enrollment in the Group Medical Plan changes your share of the cost of coverage, you must also request a change to your election under the Cafeteria Plan in accordance with paragraph (h) below. The time period described in paragraph (h) begins to run on the effective date of the special enrollment in the