CFR > Title 5 - Administrative Personnel > CHAPTER I—OFFICE OF PERSONNEL MANAGEMENT > SUBCHAPTER B—CIVIL SERVICE REGULATIONS (parts 110 to 990) > PART 894—FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM > SUBPART E—Enrollment and Changing Enrollment (§894.501 to §894.512) > 894.505—Are retroactive premiums paid with pre-tax dollars (premium conversion)?

894.505—Are retroactive premiums paid with pre-tax dollars (premium conversion)?

Retroactive premiums are not paid under premium conversion, except when you are changing your enrollment retroactively as a result of birth or adoption of a child. Any additional withholdings for retroactive premiums that are due must be made with after-tax dollars. The Administrator will bill you directly for any retroactive premiums that must be paid with after-tax dollars.