IRS regulations prohibit changes to elections made after the beginning of the Plan Year except for a change in family circumstances. Changes in family circumstances include Marriage, Divorce, legal separation or annulment, Birth or adoption of a child or change in dependent status, death of spouse or child, a significant change in medical benefits or premiums due to you or your spouse’s employment status. For more exceptions, see FSA Medical and Dependent Care www.rpgconsultants.com/pdf/fsachangeelectionform.pdf