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f. Retirees may cancel health, dental and/or vision coverage during the <br /> year, however, they may not rejoin the plan at a later date once coverage <br /> is cancelled. The change will become effective the end of the month the <br /> request is received. If cancellation is due to other insurance coverage, <br /> the cancellation will be done to coincide with the effective date of the <br /> new coverage providing proof of other insurance is provided, the request <br /> is timely and claims have not been incurred under the plan you are <br /> cancelling. Dependent coverage ceases upon cancellation of Retiree <br /> coverage. At that time, dependents will be offered continuation coverage <br /> under the provisions of the Consolidated Omnibus Budget <br /> Reconciliation Act (COBRA). <br /> g. Dependents may be added mid-year or outside of the annual benefits <br /> open enrollment period if there is a "Qualifying Life Event". Qualifying <br /> Life Events are defined by the Internal Revenue Service (IRS) and <br /> include: <br /> i. Change in Retiree's legal status including marriage, divorce, and <br /> death of spouse/domestic partner. <br /> ii. Change in the number of dependents the Retiree has for federal <br /> income tax purposes due to events such as birth, adoption, <br /> placement for adoption or death. <br /> iii. The termination or commencement of employment of the <br /> Retiree's spouse/domestic partner or other enrolled dependent. <br /> iv. An event that causes the Retiree's dependent child to satisfy or <br /> cease to satisfy the requirements for coverage due to attainment <br /> of age. <br /> v. A court order or judgment, decree or change in legal custody <br /> including a qualified health child support order. <br /> vi. Entitlement to or loss of Medicare eligibility for Retiree and/or <br /> dependents. <br /> vii. Entitlement to or loss of Medicaid/Children's Health Insurance <br /> Program (CHIP) eligibility (60 days allowed to exercise this <br /> HIPAA Special Enrollment Rights). <br /> CODING: Words n are deletions,words underlined are additions. <br /> 503-1 Retirement Benefits Page 5 of 6 <br /> 75 <br />