Section 125 Cafeteria Plan

SECTION 125 CAFETERIA PLAN
Eligibility: All employees working 20 hours or more per week. Participation is optional.
 
The District's cafeteria plan is an employee benefit plan that allows staff to use pre-tax dollars to pay insurance premiums and fund flexible spending accounts. Generally, you cannot change your election to participate in the cafeteria plan or vary the pre-tax contribution amounts except during open enrollment. However, if one of the following "qualifying events" occurs during the plan year, you may change your pre-tax contribution amount or your previous election within thirty (30) days:

  • A change in your legal marital status (such as marriage, legal separation, annulment, divorce or death of your spouse);

  • A change in the number of your dependents (such as birth of a child, adoption or death of a dependent);

  • Any of the following events that change the employment status of you, your spouse or your dependents that affect benefit eligibility under the cafeteria plan (including this plan and the plan of another employer) or other employee benefit plans of yours, your spouse or your dependents:

    • Termination or commencement of employment;

    • A strike or lockout;

    • A commencement of or return from an unpaid leave of absence;

    • A change in worksite;

    • Switching from salaried to hourly, union to non-union, or part-time to full-time; and

    • Incurring a reduction or increase in hours of employment.

  • An event that causes your dependent to satisfy or cease to satisfy an eligibility requirement for a particular benefit (such as attaining a specified age or becoming eligible for health insurance through their employer or their spouse's employer).

If enrolling or making a change, please complete the Pre-tax Deductions Authorization Form.