{"component": "clause", "props": {"groups": [{"samples": [{"hash": "dFa1i6xsu2A", "uri": "/contracts/dFa1i6xsu2A#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 27.3436012268, "published": true}, {"hash": "a65TePzHxhP", "uri": "/contracts/a65TePzHxhP#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 26.9192333221, "published": true}, {"hash": "1qJf3D7jTR7", "uri": "/contracts/1qJf3D7jTR7#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 25.0150585175, "published": true}], "snippet_links": [{"key": "the-district-will", "type": "clause", "offset": [0, 17]}, {"key": "internal-revenue-code-section-125", "type": "clause", "offset": [57, 90]}, {"key": "contributions-to", "type": "clause", "offset": [128, 144]}, {"key": "health-and", "type": "clause", "offset": [166, 176]}, {"key": "employees-who", "type": "clause", "offset": [216, 229]}, {"key": "semester-length", "type": "clause", "offset": [256, 271]}, {"key": "participate-in", "type": "definition", "offset": [283, 297]}, {"key": "this-plan", "type": "definition", "offset": [298, 307]}, {"key": "set-aside", "type": "clause", "offset": [359, 368]}, {"key": "an-eligible", "type": "clause", "offset": [373, 384]}, {"key": "medical-benefits", "type": "definition", "offset": [406, 422]}, {"key": "per-semester", "type": "clause", "offset": [431, 443]}, {"key": "per-year", "type": "definition", "offset": [452, 460]}, {"key": "dependent-care-benefits", "type": "clause", "offset": [538, 561]}], "snippet": "The District will maintain a program that implements the Internal Revenue Code Section 125 and provides for before tax employee contributions to non-District covered health and dependent care costs.\n9.13.1 Part-time employees who are assigned at least one semester length course may participate in this plan during that semester. The limit for earnings to be set aside for an eligible part-time employee\u2019s medical benefits is $400 per semester, $1,200 per year. The limit for earnings to be set aside for an eligible part-time employee\u2019s dependent care benefits is $1,666 per semester,", "size": 8, "hash": "2a794598719a2c8360223b144b088556", "id": 1}, {"samples": [{"hash": "jGT3KJZBgKL", "uri": "/contracts/jGT3KJZBgKL#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 34.3678207397, "published": true}, {"hash": "kYopFHVuECW", "uri": "/contracts/kYopFHVuECW#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 34.2752685547, "published": true}, {"hash": "9JVo99SSiw9", "uri": "/contracts/9JVo99SSiw9#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 33.21251297, "published": true}], "snippet_links": [{"key": "benefit-plan", "type": "definition", "offset": [11, 23]}, {"key": "available-to", "type": "definition", "offset": [27, 39]}, {"key": "for-the-purposes-of", "type": "clause", "offset": [50, 69]}, {"key": "the-medical", "type": "definition", "offset": [84, 95]}, {"key": "dependent-care", "type": "definition", "offset": [117, 131]}, {"key": "unit-members", "type": "clause", "offset": [136, 148]}, {"key": "district-shall", "type": "clause", "offset": [209, 223]}, {"key": "provide-for", "type": "definition", "offset": [224, 235]}, {"key": "administration-of-the", "type": "clause", "offset": [264, 285]}, {"key": "district-insurance-committee", "type": "clause", "offset": [308, 336]}, {"key": "the-plan-administrator", "type": "clause", "offset": [362, 384]}, {"key": "at-the-end-of", "type": "clause", "offset": [386, 399]}, {"key": "fiscal-year", "type": "definition", "offset": [405, 416]}, {"key": "insurance-fund", "type": "definition", "offset": [460, 474]}, {"key": "equal-to", "type": "definition", "offset": [485, 493]}, {"key": "covered-by", "type": "definition", "offset": [530, 540]}, {"key": "of-the-district", "type": "clause", "offset": [602, 617]}, {"key": "benefits-plans", "type": "clause", "offset": [620, 634]}, {"key": "elder-care", "type": "definition", "offset": [708, 718]}, {"key": "the-employee", "type": "clause", "offset": [720, 732]}, {"key": "medical-insurance-premiums", "type": "clause", "offset": [755, 781]}, {"key": "pocket-expenses", "type": "definition", "offset": [794, 809]}, {"key": "vision-care", "type": "definition", "offset": [835, 846]}, {"key": "trust-account", "type": "definition", "offset": [889, 902]}, {"key": "selection-of", "type": "clause", "offset": [908, 920]}, {"key": "independent-third-party", "type": "definition", "offset": [932, 955]}, {"key": "by-the-district", "type": "clause", "offset": [997, 1012]}, {"key": "plan-participants", "type": "clause", "offset": [1102, 1119]}, {"key": "other-product", "type": "definition", "offset": [1129, 1142]}, {"key": "by-the-administrator", "type": "clause", "offset": [1152, 1172]}, {"key": "administrative-costs", "type": "clause", "offset": [1174, 1194]}, {"key": "subject-to", "type": "clause", "offset": [1204, 1214]}, {"key": "governing-board-approval", "type": "clause", "offset": [1215, 1239]}], "snippet": "An IRC 125 benefit plan is available to employees for the purposes of providing for the medical, dental, vision, and dependent care for unit members and their dependents and retirees and their dependents. The District shall provide for financing the operation and administration of the IRC 125 plan with the District Insurance Committee deciding costs (fees) of the plan administrator. At the end of each fiscal year, the District shall contribute to the self-insurance fund an amount equal to the money not spent by unit members covered by this IRC 125 plan which shall be used to offset future costs of the District\u2019s benefits plans. The IRC 125 plan shall be for the sole purposes of providing childcare, elder care, the employee\u2019s contribution toward medical insurance premiums, and out-of-pocket expenses for medical, dental, and vision care and shall be held in an interest- bearing trust account. The selection of a licensed independent third party IRC 125-plan administrator shall be made by the District Insurance Committee. Such administrator shall not advertise, sell or otherwise influence plan participants with any other product marketed by the administrator. Administrative costs shall be subject to Governing Board approval.", "size": 7, "hash": "1db1844d60b97cbb20b5f4feb2f20775", "id": 2}, {"samples": [{"hash": "dh10HIzdHVQ", "uri": "/contracts/dh10HIzdHVQ#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 31.7780323029, "published": true}, {"hash": "dxJt4RmCHJA", "uri": "/contracts/dxJt4RmCHJA#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 31.6658000946, "published": true}, {"hash": "4GqDuHGaE4g", "uri": "/contracts/4GqDuHGaE4g#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 29.0762500763, "published": true}], "snippet_links": [{"key": "bargaining-unit-members", "type": "definition", "offset": [0, 23]}, {"key": "participate-in", "type": "definition", "offset": [28, 42]}, {"key": "appendix-h", "type": "definition", "offset": [73, 83]}], "snippet": "Bargaining unit members may participate in YCOE\u2019s existing IRC 125 plan (Appendix H).", "size": 6, "hash": "e959727cb755614a75b5b0f4b8f4e2fc", "id": 3}, {"samples": [{"hash": "l7UQI68TIuS", "uri": "/contracts/l7UQI68TIuS#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 21.0, "published": true}, {"hash": "fAhMJp4lqUM", "uri": "/contracts/fAhMJp4lqUM#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 21.0, "published": true}, {"hash": "aV5bTOM4lmf", "uri": "/contracts/aV5bTOM4lmf#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 19.0, "published": true}], "snippet_links": [{"key": "by-march", "type": "clause", "offset": [0, 8]}, {"key": "district-shall", "type": "clause", "offset": [22, 36]}, {"key": "be-prepared", "type": "clause", "offset": [37, 48]}, {"key": "flexible-spending-account-plan", "type": "clause", "offset": [74, 104]}, {"key": "internal-revenue-code-section-125", "type": "clause", "offset": [111, 144]}, {"key": "the-plan", "type": "clause", "offset": [197, 205]}, {"key": "exclusive-bargaining-agent", "type": "clause", "offset": [212, 238]}, {"key": "party-to-this-agreement", "type": "clause", "offset": [249, 272]}, {"key": "determine-whether", "type": "clause", "offset": [306, 323]}, {"key": "this-plan", "type": "definition", "offset": [344, 353]}, {"key": "members-of", "type": "clause", "offset": [362, 372]}], "snippet": "By March 1, 2004, the District shall be prepared to implement a voluntary flexible spending account plan under Internal Revenue Code Section 125. The JLMBC will be in charge of selecting a TPA for the plan. Each exclusive bargaining agent that is a party to this agreement shall have the sole authority to determine whether or not to implement this plan for the members of its unit.", "size": 6, "hash": "8e7ff07ee3abc935182139db29b2cae4", "id": 4}, {"samples": [{"hash": "29DmAsguYZj", "uri": "/contracts/29DmAsguYZj#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 27.5279159546, "published": true}, {"hash": "g1rRiPi1Qnx", "uri": "/contracts/g1rRiPi1Qnx#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 25.0998706818, "published": true}, {"hash": "1BLYL4umskp", "uri": "/contracts/1BLYL4umskp#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 24.6810398102, "published": true}], "snippet_links": [{"key": "representatives-of-the", "type": "clause", "offset": [28, 50]}, {"key": "certificated-unit", "type": "definition", "offset": [51, 68]}, {"key": "agree-to", "type": "clause", "offset": [69, 77]}, {"key": "place-an", "type": "definition", "offset": [102, 110]}, {"key": "will-work", "type": "clause", "offset": [137, 146]}, {"key": "outside-consultant", "type": "definition", "offset": [170, 188]}, {"key": "legal-requirements", "type": "definition", "offset": [224, 242]}, {"key": "change-in", "type": "clause", "offset": [248, 257]}, {"key": "by-mutual-agreement", "type": "definition", "offset": [288, 307]}, {"key": "the-employer-and-the-association", "type": "clause", "offset": [311, 343]}], "snippet": "The Employer and designated Representatives of the Certificated Unit agree to work together to put in place an IRC 125 Plan. The parties will work in conjunction with an outside consultant as appropriate and in keeping with legal requirements. Any change in the existing carrier shall be by mutual agreement of the Employer and the Association.", "size": 5, "hash": "175a55246d4883be233a2f161a149377", "id": 5}, {"samples": [{"hash": "dShQHFKogCx", "uri": "/contracts/dShQHFKogCx#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 33.6274757385, "published": true}, {"hash": "b4oGApBvje7", "uri": "/contracts/b4oGApBvje7#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 33.3618011475, "published": true}, {"hash": "NcH1NbEZ4h", "uri": "/contracts/NcH1NbEZ4h#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 26.4264774323, "published": true}], "snippet_links": [{"key": "the-board", "type": "clause", "offset": [0, 9]}, {"key": "continue-to-provide", "type": "clause", "offset": [15, 34]}, {"key": "internal-revenue-code-section-125", "type": "clause", "offset": [53, 86]}, {"key": "provide-for", "type": "definition", "offset": [93, 104]}, {"key": "contributions-to", "type": "clause", "offset": [125, 141]}, {"key": "health-and", "type": "clause", "offset": [160, 170]}, {"key": "dependent-care", "type": "definition", "offset": [171, 185]}], "snippet": "The Board will continue to provide those sections of Internal Revenue Code Section 125 which provide for before tax employee contributions to non-Board covered health and dependent care costs.", "size": 4, "hash": "60556e68b3490d1f2f0b1e2fdb789e3c", "id": 6}, {"samples": [{"hash": "fmq2uHc1QUe", "uri": "/contracts/fmq2uHc1QUe#irc-125-plan", "label": "Employment Agreement", "score": 28.8025131226, "published": true}, {"hash": "hoDSzuGIBwj", "uri": "/contracts/hoDSzuGIBwj#irc-125-plan", "label": "Employment Agreement", "score": 26.3782939911, "published": true}, {"hash": "ebs7iBq51Pa", "uri": "/contracts/ebs7iBq51Pa#irc-125-plan", "label": "Employment Agreement", "score": 22.7659130096, "published": true}], "snippet_links": [{"key": "provide-a", "type": "definition", "offset": [18, 27]}, {"key": "benefits-program", "type": "definition", "offset": [54, 70]}, {"key": "third-party-administrator", "type": "clause", "offset": [81, 106]}, {"key": "for-all-employees", "type": "clause", "offset": [107, 124]}, {"key": "expenses-and", "type": "clause", "offset": [211, 223]}, {"key": "available-under", "type": "clause", "offset": [244, 259]}, {"key": "internal-revenue-code", "type": "clause", "offset": [260, 281]}, {"key": "all-employees-covered", "type": "clause", "offset": [294, 315]}, {"key": "terms-of-this-agreement", "type": "clause", "offset": [326, 349]}, {"key": "participate-in", "type": "definition", "offset": [371, 385]}, {"key": "county-office-of-education", "type": "definition", "offset": [395, 421]}, {"key": "the-plan", "type": "clause", "offset": [498, 506]}, {"key": "health-insurance-premiums", "type": "definition", "offset": [521, 546]}, {"key": "medical-expenses", "type": "clause", "offset": [581, 597]}, {"key": "available-options", "type": "clause", "offset": [618, 635]}], "snippet": "The Employer will provide a flexible spending account benefits program through a third party administrator for all employees (this is a tax-deferred program, paid with pre-tax dollars for health, dependent care expenses and other legal options available under Internal Revenue Code (IRC) 125). All employees covered under the terms of this agreement shall be eligible to participate in the Napa County Office of Education IRC 125 Plan provided they meet the IRC criteria. Some of the components of the plan are: \u2022 Excess health insurance premiums \u2022 Dependent care \u2022 Non-reimbursed medical expenses \u2022 Any other legally available options under IRC 125", "size": 4, "hash": "380e0a1bd9c8add9852572fa3844add6", "id": 7}, {"samples": [{"hash": "9SgK1Y7LRQJ", "uri": "/contracts/9SgK1Y7LRQJ#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 27.7501716614, "published": true}, {"hash": "6RcG1i4bZmT", "uri": "/contracts/6RcG1i4bZmT#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 26.3798770905, "published": true}, {"hash": "lpPXuUOzzNV", "uri": "/contracts/lpPXuUOzzNV#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 26.2224502563, "published": true}], "snippet_links": [{"key": "district-shall", "type": "clause", "offset": [4, 18]}, {"key": "unit-members", "type": "clause", "offset": [52, 64]}, {"key": "pay-for", "type": "definition", "offset": [69, 76]}, {"key": "health-insurance-premiums", "type": "definition", "offset": [91, 116]}, {"key": "medical-costs", "type": "clause", "offset": [125, 138]}, {"key": "child-care", "type": "clause", "offset": [140, 150]}, {"key": "elder-care", "type": "definition", "offset": [156, 166]}, {"key": "consistent-with", "type": "definition", "offset": [188, 203]}, {"key": "carrier-requirements", "type": "clause", "offset": [204, 224]}, {"key": "no-fee", "type": "clause", "offset": [226, 232]}, {"key": "operation-of-the", "type": "clause", "offset": [301, 317]}, {"key": "in-lieu-of", "type": "clause", "offset": [332, 342]}, {"key": "provide-a", "type": "definition", "offset": [392, 401]}, {"key": "any-unit", "type": "clause", "offset": [418, 426]}, {"key": "fiscal-year", "type": "definition", "offset": [497, 508]}, {"key": "student-loan-debt", "type": "definition", "offset": [517, 534]}], "snippet": "The District shall maintain an IRC 125 Plan whereby unit members can pay for out-of-pocket health insurance premiums, excess medical costs, child care, and elder care with pre-tax dollars consistent with carrier requirements. No fee or expenses shall be charged to unit members for implementation and operation of the IRC 125 Plan. In lieu of the $400 IRC 125 contribution, the District will provide a $400 stipend to any unit member who provides proof that s/he has paid at least $400 during the fiscal year towards student loan debt.", "size": 4, "hash": "cf17ec3d0bf995d5305e034bb8b85b83", "id": 8}, {"samples": [{"hash": "afks4JvDE6T", "uri": "/contracts/afks4JvDE6T#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 33.0665512085, "published": true}, {"hash": "eLsOG0Gzmvc", "uri": "/contracts/eLsOG0Gzmvc#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 24.2995433807, "published": true}, {"hash": "eJeN2TxA49P", "uri": "/contracts/eJeN2TxA49P#irc-125-plan", "label": "Collective Bargaining Agreement", "score": 23.262834549, "published": true}], "snippet_links": [{"key": "district-shall", "type": "clause", "offset": [4, 18]}, {"key": "establish-and-maintain", "type": "clause", "offset": [19, 41]}, {"key": "for-the-benefit-of", "type": "definition", "offset": [58, 76]}, {"key": "unit-members", "type": "clause", "offset": [77, 89]}], "snippet": "The District shall establish and maintain an IRC 125 Plan for the benefit of unit members.", "size": 3, "hash": "bb6a92b4024cc61f7c47ce925fdfdf7f", "id": 9}, {"samples": [{"hash": "jnBSPflzYJd", "uri": "/contracts/jnBSPflzYJd#irc-125-plan", "label": "Labor Agreement", "score": 31.8679599762, "published": true}, {"hash": "kSywsOceqnG", "uri": "/contracts/kSywsOceqnG#irc-125-plan", "label": "Labor Agreement", "score": 29.1589717865, "published": true}, {"hash": "cvlZcJ13TNr", "uri": "/contracts/cvlZcJ13TNr#irc-125-plan", "label": "Labor Agreement", "score": 21.7761802673, "published": true}], "snippet_links": [{"key": "the-city-shall", "type": "clause", "offset": [0, 14]}, {"key": "flexible-benefit-plans", "type": "clause", "offset": [36, 58]}], "snippet": "The city shall maintain its current flexible benefit plans under IRC Section", "size": 3, "hash": "eb62c3bca900b45922a30db9f97bb539", "id": 10}], "next_curs": "ClUST2oVc35sYXdpbnNpZGVyY29udHJhY3RzcjELEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2IhVpcmMtMTI1LXBsYW4jMDAwMDAwMGEMogECZW4YACAA", "clause": {"children": [["reduced-service-option", "Reduced Service Option"], ["", ""], ["miscellaneous", "Miscellaneous"], ["grievance-procedure-inapplicability", "Grievance Procedure Inapplicability"], ["hours-of-employment-cds-program", "Hours of Employment \u2013 CDS Program"]], "parents": [["active-employees", "Active Employees"], ["fringe-benefits-retirement-contribution", "Fringe Benefits/Retirement Contribution"], ["medical-examinations", "Medical Examinations"], ["health-and-welfare-benefits", "Health and Welfare Benefits"], ["catastrophic-leave", "Catastrophic Leave"]], "title": "IRC 125 Plan", "size": 67, "id": "irc-125-plan", "related": [["125-plan", "125 Plan", "125 Plan"], ["section-125-plan", "Section 125 Plan", "Section 125 Plan"], ["cafeteria-plan", "Cafeteria Plan", "Cafeteria Plan"], ["health-and-welfare-plan", "HEALTH AND WELFARE PLAN", "HEALTH AND WELFARE PLAN"], ["retirement-plans", "Retirement Plans", "Retirement Plans"]], "related_snippets": [], "updated": "2025-07-24T06:48:53+00:00", "also_ask": [], "drafting_tip": null, "explanation": "An IRC 125 Plan clause establishes the framework for a cafeteria plan under Section 125 of the Internal Revenue Code, allowing employees to choose between taxable compensation and qualified, tax-free benefits. In practice, this clause outlines the eligibility requirements, enrollment procedures, and the types of benefits\u2014such as health insurance premiums, dependent care assistance, or flexible spending accounts\u2014that employees can select on a pre-tax basis. The core function of this clause is to provide tax advantages to both employers and employees by enabling the use of pre-tax dollars for certain benefits, thereby reducing overall taxable income and increasing take-home pay."}, "json": true, "cursor": ""}}