Benefits Education - Section 125 Qualifying Events

OSU’s health, dental, vision, flexible spending account and dependent care account are all pre-tax benefits that fall under the IRS Section 125 rules.  The regulations state pre-tax benefits cannot be changed during the year unless there is a qualifying event and the request to change your benefit(s) must be submitted within 30 days of the event.  Qualifying events include, but are not limited to:

  • Change in marital status – marriage, divorce, legal separation
  • Change in number of dependents – birth, adoption
  • Change in employment status – leave of absence, separation
  • Gaining other insurance coverage
  • Losing other insurance coverage

If you experience a qualifying event, forms and supporting documentation must be submitted to OSU Benefits within 30 days of the event.  Further information regarding qualifying events can be found in OSU’s Cafeteria Plan, Summary Plan Description.  Or you may contact us at