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	Federal Employees Health Benefits Program Premium Conversion   FAQ Home  |    Premium Conversion Home You are here: OPM Home > Insurance > Pre-tax Programs > Premium Conversion > FAQ > Participation Participation FAQ (also refer to the Eligibility or Enrollment sections) Who should not participate? Regardless of your marital status, and the number of dependents you have, if you : pay no federal income tax, or earn less than $6,400 per year you should give serious consideration to waiving participation in premium conversion.

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