Chapter Two: Personnel

Procedure Title: Cafeteria Plan
Based On: Board Policies 3, 4, and 8
Procedure Number: 2.28
Date Adopted/Revised: June 25, 2001; November 21, 2006; May 15, 2007; May 5, 2015

South Arkansas Community College is authorized to provide a cafeteria plan for all benefits eligible employees who wish to participate. DATAPATH, an approved benefit plan under Section 125 of the Internal Revenue Code, allows an individual to pay his or her insurance premiums and establish spending accounts with pretax dollars to cover dependent care and out-of-pocket medical care costs. This will result in tax savings and consequently, cause an increase in the individual’s take-home pay. Membership in the plan by individuals will be strictly voluntary. The College retains the option to change service providers who will manage the cafeteria plan.