[Code of Federal Regulations] [Title 5, Volume 2] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 5CFR894.404] [Page 550] TITLE 5--ADMINISTRATIVE PERSONNEL CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) PART 894_FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM--Table of Subpart D_Cost of Coverage Sec. 894.404 May I opt out of premium conversion? No, all enrolled employees whose salary is sufficient to make premium allotments and whose agency is able to make pre-tax allotments must participate in premium conversion.