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Hamilton County Department of Education Section 125 Cafeteria Plan
Why Hamilton County Department of Education offers a Section 125 Cafeteria Plan:
- Section 125(c) – Allows you to have health insurance contributions
deducted from your paycheck tax free. (All eligible employees will automatically
be enrolled in the Section 125c plan unless the employee chooses to waive this option
in writing).
- Healthcare (Medical) Flexible Spending Account – allows you to
payroll deduct a predetermined amount (up to $5,000 annually) tax free for qualifying
medical care expenses that are not reimbursed by insurance. Qualifying medical care
expenses means expenses incurred by the participant or by the spouse or dependent
of such participant as defined by the Internal Revenue Codes governing medical reimbursement
accounts.
- Dependent Care Reimbursement Flexible Spending Account – allows
you to payroll deduct a predetermined amount (up to $5,000 annually) tax free for
day care expenses from a qualified day care provider. Dependent care expenses must
meet the requirements as defined by the Internal Revenue Code governing dependent
care reimbursement accounts.
Initial enrollment: newly eligible employees must make their benefit elections
within 30 days of hire. (All eligible employees must complete an enrollment form
even if declining coverage)
Open enrollment period: during open enrollment (generally the
month of October) employees may elect coverage, delete coverage, add/delete
dependents or change medical plans. Benefit elections made during the open enrollment
period are effective January 1st of the following year.
Elections cannot be revoked or changed mid-year except in the case of a qualifying
life event such as:
- Marriage
- Divorce
- Legal Separation
- Death
- Birth or adoption of a child
- Spouse’s employment status changes
- Termination of employment
- Significant change in spouse’s health insurance plan
- Dependent ceases to be eligible for coverage
To add, delete or change coverage due to a qualifying life event you must
notify the Benefits Department at (423) 209-8566. If notification is not provided
within 30 days of the event you will have to wait until the next open enrollment
period (month of October) to make a change. Elections or changes made during
the open enrollment period are effective January 1st of the following year.
SECTION 125 Cafeteria Plan
(.pdf)
SECTION 125 Cafeteria Plan
Declination Form (.pdf)
