OPM has issued guidance regarding the recently signed Tax Relief and Health Care Act of 2006, which changed several aspects of the law governing high deductible health plans, such as those available through some FEHB carriers. Because of those changes, OPM is accepting belated enrollment, through December 31, in such plans and also is allowing changes in health care flexible spending accounts for 2007 elected in the recently concluded open season. The changes also allow rollovers of unused 2006 health care flexible spending account money into high deductible plans with a health savings account, also with a year-end deadline. For a closer look, go to fedweek.com/HotFreeNews in the hot free info section of our website.