The Legislature finds that private employers have provided their employees with flexible employee benefit plans which provide a savings both to the employer and the employee, and that the State of Alabama, its departments and agencies, may provide the same tax-effective benefits to its employees. It is, therefore, the intent of the Legislature to provide for the establishment of a "cafeteria plan" or flexible employee benefit plan in compliance with the Internal Revenue Code of 1986, with every effort being used to utilize the existing resources of the state Comptroller to implement said plan in conjunction with the Flexible Employees Benefits Board.
Structure Code of Alabama
Title 36 - Public Officers and Employees.
Chapter 29 - State Employees' Health Insurance Plan.
Article 2 - Flexible Employee Benefits.
Section 36-29-20 - Legislative Findings and Intent.
Section 36-29-21 - Definitions.
Section 36-29-22 - Creation of "Flexible Employees Benefit board."
Section 36-29-23 - Authorization to Establish Flexible Employee Benefit Plan; Provisions of Plan.
Section 36-29-24 - Authorization to Deduct or Reduce Salary or Wages Designated by Employee.
Section 36-29-25 - Rules and Regulations.
Section 36-29-26 - Payment of Administrative Expenses.
Section 36-29-27 - Fund for Administration of Plan.
Section 36-29-28 - Treatment of Reduction Under Retirement Systems.
Section 36-29-29 - Board Protection From Liability.
Section 36-29-30 - Authority to Adopt Flexible Benefit Plans.