Item 8.2 City Employee Benefits: Adopt the
2025 Cafeteria Benefits Plan Reflecting
Health Insurance and Voluntary Insurance
Benefits for Eligible City Employees and a
Fourth Amendment to the IAFF Memorandum Of
Understanding
Presented By: Tanya Tomlinson, Director of Human Resources/Risk Management
December 3, 2024
Item 8.2 City Employee Benefits: 2025
Cafeteria Benefits Plan
• Internal Revenue Code requires that the Section 125 Cafeteria Benefits Plan offered by the City to its employees be in a written document formally adopted by the City Council on or before the first day of the plan year.
• The Cafeteria Benefits Plan Document is a written plan describing employee benefits available on a pretax basis (such as medical, dental, and/or vision insurance) while having the option to choose among at least one taxable benefit (such as voluntary health insurance coverage or a remaining eligible flex allotment amount). • The IAFF cost sharing for medical insurance must be included in the Cafeteria Benefits Plan Document. • A Fourth Amendment to the Memorandum of Understanding between the City and IAFF ,Local 2180, amends the cost-sharing for a medical benefit plan in the 2025 calendar year.
December 3, 2024