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change in status only if coverage for that individual becomes applicable or is <br />increased under the family member plan. <br /> <br /> Regardless of the consistency requirement, if the individual, the individual's <br />spouse, or dependent becomes eligible for continuation coverage under the <br />Employer's group health plan as provided in Code Section 4980B or any similar <br />state law, then the individual may elect to increase payments under this Plan in <br />order to pay for the continuation coverage. However, this does not apply for <br />COBRA eligibility due to divorce, annulment or legal separation. <br /> <br /> Any new election shall be effective at such time as the Administratorshall <br />prescribe, but not earlier than the first pay period beginning after the election form <br />is completed and returned to the Administrator. For the purposes of this <br />subsection, a change in status shall only include the following events or other <br />events permitted by Treasury regulations: <br /> <br />(1) Legal Marital Status: events that change a Participant's legal <br />marital status, including marriage, divorce, death of a spouse, legal <br />separation or annulment; <br /> <br />(2) Number of Dependents: Events that change a Participant's number <br />of dependents, including birth, adoption, placement for adoption, or death <br />of a dependent; <br /> <br />(3) Employment Status: Any of the following events that change the <br />employment status of the Participant, spouse, or dependent: termination or <br />commencement of employment, a strike or lockout, commencement or <br />return from an unpaid leave of absence, or a change in worksite. In <br />addition, if the eligibility conditions of this Plan or other employee benefit <br />plan of the Employer of the Participant, spouse, or dependent depend on <br />the employment status of that individual and there is a change in that <br />individual's em ployment status with the consequence that the individual <br />becomes (or ceases to be) eligible under the plan, then that change <br />constitutes a change in employment under this subsection; <br /> <br />(4) Dependent satisfies or ceases to satisfy the eligibility requirements: <br />An event that causes the Participant's dependent to satisfy or cease to <br />satisfy the requirements for coverage due to attainment of age, student <br />status, or any similar circumstance; and <br /> <br />(5) Residency: A change in the place of residence of the Participant, <br />spouse or dependent. <br /> <br /> For the Dependent Care Assistance Program, a dependent becoming or <br />ceasing to be a "Qualifying Dependent" as defined under Code Section 21 (b) shall <br />also qualify as a change in status. <br /> <br /> (b) Notwithstanding subsection (a), the Participants may change an <br />election for accident or health coverage during a Plan Year and make a new <br />election that corresponds with the special enrollment rights provided in Code <br />Section 9801 (f). Such change shall take place on a prospective basis. <br /> <br /> (c) Notwithstanding subsection (a), in the event of a judgment, decree, <br />or order ("order") resulting from a divorce, legal separation, annulment, or change <br />in legal custody (including a qualified medical child support order defined in ERISA <br /> <br />9 <br /> <br /> <br />