---
kind: "section"
citation: "5 C.F.R. § 894.505"
title: "5"
number: "894.505"
heading: "Are retroactive premiums paid with pre-tax dollars (premium conversion)?"
url: "https://uscodex.org/cfr/5/894.505"
---

# §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.


## Notes

### Authority

Authority: 5 U.S.C. 8962; 5 U.S.C. 8992; Subpart C also issued under section 1 of Pub. L. 110-279, 122 Stat. 2604 (2 U.S.C. 2051); and Sec. 894.601(b) also issued under Pub. L. 116-92, 133 Stat. 1198 (5 U.S.C. 8956 note).

### Source

Source: 73 FR 50184, Aug. 26, 2008, unless otherwise noted.