Existing rules permit election changes when there is a change in cost of coverage and/or a change in provider. Also, IRS officials have informally commented (Harry Beker, IRS, Office of Chief Counsel, Aug. 17, 2001, ECFC Annual Symposium) that a dependent care FSA election change may be permitted if a child is switched from a paid provider to free care or no care. Alight’s interpretation is that closure of a day care center regardless of whether a child is switched to another day care center or other paid provider, would constitute a change in provider and/or a change in cost, permitting an election change under the existing rules.