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 What is a Pretax Benefit Plan?
 

The IRS Code Section 125 plan permits employees to elect benefits from a broad selection of choices according to their individual needs and the needs of their families on a pretax basis. The County's Section 125 Benefit Plan includes:

  • Health Insurance (including self-funded pharmacy, Health Savings Account or Health Reimbursement Account
  • Dental Insurance
  • Vision Insurance
  • Flexible Spending Accounts
    • Health Care Account (maximum annual deferral reduced to $2,55​0 for 2016)
    • Dependent Day Care Account (maximum annual deferral $5,000 for 2016) 

 

 
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