What are Qualifying Life Events for HRAs?

A qualifying life event (QLE) is an event defined by the IRS that allows an employee to change their HRA participation.

These include:

• Change in legal marital status (i.e., marriage, legal separation, divorce, or death of employee's spouse).
• Change in employment status (for the employee, their spouse, or dependent) that affects eligibility for health insurance benefits.
• Change in number of tax dependents.
• Birth or date an employee adopts a child or placement for adoption.
• The death of a spouse or dependent.
• Change in dependent’s eligibility (for example, employee's child reaches age 26).