MMC Benefits Handbook
If you get divorced, you may need to review and compare the benefit plans that are available to you. In this section, you will find information about benefits coverage and election changes that may be helpful to you, as an active eligible US employee, and your eligible family members.
The IRS allows you to pay for certain benefits on a before-tax basis providing you with a tax savings on the cost of coverage. In return for this tax savings, the IRS restricts your ability to make changes to before-tax benefits.