Rules allow employees to opt out of cafeteria plan coverage

Cafeteria plans may, but aren’t required to, allow employees who experience a change in status (such as a change in marital status) to change or revoke their elections. The IRS has expanded the conditions under which cafeteria plans may allow employees to revoke their elections to participate in group health plans to account for individual coverage that’s available on the exchange, which may be a better deal for them.