[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: 5CFR894.505] [Page 551] TITLE 5--ADMINISTRATIVE PERSONNEL CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) PART 894_FEDERAL EMPLOYEES DENTAL AND VISION INSURANCE PROGRAM--Table of Subpart E_Enrollment and Changing Enrollment Sec. 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.