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<br />another benefit package option with similar coverage, or drop coverage <br />prospectively if there is no benefit package option with similar coverage. <br /> <br />A cost increase or decrease refers to an increase or decrease in the <br />amount of elective contributions under the Plan, whether resulting from an action <br />taken by the Participants or an action taken by the Employer. <br /> <br />(f) Loss of coverage. If the coverage under a Benefit is significantly <br />curtailed or ceases during a Plan Year, affected Participants may revoke their <br />elections of such Benefit and, in lieu thereof, elect to receive on a prospective <br />basis coverage under another plan with similar coverage, or drop coverage <br />prospectively if no similar coverage is offered. <br /> <br />(g) Addition of a new benefit. If, during the period of coverage, a <br />new benefit package option or other coverage option is added, an existing benefit <br />package option is significantly improved, or an existing benefit package option or <br />other coverage option is eliminated, then the affected Participants may elect the <br />newly-added option, or elect another option if an option has been eliminated <br />prospectively and make corresponding election changes with respect to other <br />benefit package options providing similar coverage. In addition, those Eligible <br />Employees who are not participating in the Plan may opt to become Participants <br />and elect the new or newly improved benefit package option. <br /> <br />(h) Loss of coverage under certain other plans. A Participant may <br />make a prospective election change to add group health coverage for the <br />Participant, the Participant's spouse or dependent if such individual loses group <br />health coverage sponsored by a governmental or educational institution, <br />including a state children's health insurance program under the Social Security <br />Act, the Indian Health Service or a health program offered by an Indian tribal <br />government, a state health benefits risk pool, or a foreign government group <br />health plan. <br /> <br />(i) Change of coverage due to change under certain other plans. <br />A Participant may make a prospective election change that is on account of and <br />corresponds with a change made under the plan of a spouse's, former spouse's <br />or dependent's employer if (1) the cafeteria plan or other benefits plan of the <br />spouse's, former spouse's or dependent's employer permits its participants to <br />make a change; or (2) the cafeteria plan permits participants to make an election <br />for a period of coverage that is different from the period of coverage under the <br />cafeteria plan of a spouse's, former spouse's or dependent's employer. <br /> <br />U) Change in dependent care provider. A Participant may make a <br />prospective election change that is on account of and corresponds with a change <br />by the Participant in the dependent care provider. The availability of dependent <br />care services from a new childcare provider is similar to a new benefit package <br />option becoming available. A cost change is allowable in the Dependent Care <br />Flexible Spending Account only if the cost change is imposed by a dependent <br />care provider who is not related to the Participant, as defined in Code Section <br />152(a)(1) through (8). <br /> <br />(k) Health FSA cannot change due to insurance change. A <br />Participant shall not be permitted to change an election to the Health Flexible <br />Spending Account as a result of a cost or coverage change under any health <br />insurance benefits. <br /> <br />11 <br />