MMC Benefits Handbook
Spouse – Loss/Change of Coverage under Another Employer Plan
If your spouse has a loss of coverage or changes their coverage under another employer plan, you may need to review and compare the benefit plans that are available to you and your spouse. 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 spouse.
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.