We have an employee whose status was changed to PT (making them ineligible for coverage) and then within 14 days the status was changed back to FT. Would this be a qualifying event allowing the employee to enroll in benefits? They were not previously enrolled in benefits. I am thinking that this is not an actual qualifying event, similar to the termination and return within 30 days, but wanted to get someone else's opinion.

Any thoughts?

Under 125-4, as long as the employer did this legitimately (and not to intentionally allow the employee to gain benefits), this would be a status change which would allow the employee onto the cafeteria plan as long as the particular 125 plan in question recognizes this change of status. Cafeteria plans are not required to honor any status changes, and may pick and choose certain status changes to recognize (as you know, most 125 plans recognize all qualified status changes under 125-4). If the underlying health plan allows this employee onto the coverage in a case such as this, and the 125 plan recognizes this change in status for pre-tax payroll purposes, then the employee must be allowed on.