Section 125 Cafeteria Plans
The conference recommends that the churches seek paid or volunteer professional help to develop a Flexible Benefit Plan especially if it involves benefits other than health. A qualified person should be designated to administer the plan
Flexible Benefit/Premium Conversion Plan
The Flexible Spending Account may only be used if the church is willing to develop the necessary documents with a professional knowledgeable in IRS Section 125 plans.
Premium Plan
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Sample Enrollment Form: Premium Only Plan
Sample Enrollment Form: Premium Only Plan
This simple enrollment plan is for illustration only.
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Sample Plan Document: Premium Only Plan
Sample Plan Document: Premium Only Plan
It is the intent that this plan shall qualify as a Section 125 plan of IRC, as amended from time to time. The purpose of the plan is to allow employees the opportunity to elect to pay the portion of medical insurance premium costs, for which they are responsible, either on a pre-salary reduction basis, or through a post-tax salary deduction. The plan is effective from January 1, 200X through December 31, 200X. All employees working 35 hours per week as of January 1, 200X and who contribute toward the cost of coverage may elect to participate. Employees must enroll before each plan year.