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Electronic Code of Federal Regulations
Title 5: Administrative Personnel
§894.403 Are FEDVIP premiums paid on a pre-tax basis?
(a) Your FEDVIP premiums are paid on a pre-tax basis (called premium conversion) if you are an active employee, your salary is sufficient to make the premium allotments, and your agency is able to make pre-tax allotments. However, if your enrollment covers a stepchild who is the child of a domestic partner as defined in §894.101, and that stepchild does not qualify for favorable tax treatment under applicable tax laws, the allotted amount of premium that represents the fair market value of the FEDVIP coverage provided to the stepchild will be separately imputed to the employee as income and subject to applicable taxes.
(b) Your FEDVIP premiums are not paid on a pre-tax basis if:
(1) You are an employee in nonpay status or an employee whose salary is not high enough to make premium allotments, or your agency is unable to make pre-tax allotments;
(2) You are an annuitant, a survivor annuitant, or a compensationer;
(3) Your enrollment change was made effective retroactively which resulted in additional premium withholdings, unless it is as a result of birth or adoption of a child.
(4) You have been approved to pay premiums directly to the Administrator.
[73 FR 50184, Aug. 26, 2008, as amended at 78 FR 64879, Oct. 30, 2013]