Section 125 of the Internal Revenue Code allows employees to convert taxable cash (salary) into non-taxable benefits. Employees may choose to pay for qualifying benefits with "before tax dollars," rather than "after tax dollars," thereby, paying less in taxes and realizing more spendable income. Benefits under the plan are funded through a salary reduction agreement. The plan is in four basic parts:

A)    Premium Conversion program

-Employee/Family medical, dental, or cancer premiums

B)     Medical Reimbursement

C)     Health Savings Account

D)    Dependent Care Reimbursement

Persons employed at least .75 FTE are eligible to participate immediately upon employment and must elect to participate or decline participation within 30 days of employment. Participation is voluntary. The minimum contribution is $20 per plan per month for medical or dependent care. Participation can be in one or more plans listed above.