The board is authorized to establish a flexible employee benefit plan for employees in compliance with Section 125 and any other applicable sections of the Internal Revenue Code. The flexible employee benefit plan may provide for payments or salary reductions for qualified benefits in accordance with Section 125 of the Internal Revenue Code, which presently include health insurance premiums, group life insurance, disability insurance, supplemental health and accident insurance, dependent care expenses, and such other types of employee benefits permitted under Section 125 and any other applicable sections of the Internal Revenue Code. Furthermore, the board may establish a long-term care plan for employees.
Structure Code of Alabama
Chapter 25A - Public Education Employees' Health Insurance.
Article 2 - Public Education Flexible Emplpyees' Benefits Program.
Section 16-25A-40 - Legislative Findings.
Section 16-25A-41 - Definitions.
Section 16-25A-42 - Board Creation.
Section 16-25A-43 - Establishment of Flexible Employee Benefit Plan; Long-Term Care Plan.
Section 16-25A-44 - Participation of Employees; Purchase of Benefits.
Section 16-25A-45 - Rules and Regulations; Contracts for Services.
Section 16-25A-46 - Liability Under Article.
Section 16-25A-47 - Payroll Deduction of Contributions; Applicability to Local School Boards.