Is a change in worksite an event that permits a participants to change his or her election under a dependent care spending account? If so, under what authority?

Thank you,

Example 5 in the Final Regulations regarding Permitted Election Changes relates to a change in day care provider which is an allowable event to change the day care election. A change in work site may or may not cause the person to move the child to a new day care provider. If the provider was changed then the election could be changed.