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File #: 17296    Version: 1
Type: Consent Agenda - Human Resource Status: Agenda Ready
File created: 7/16/2025 In control: Commissioners Court
On agenda: 7/22/2025 Final action:
Title: Amendment to County's Section 125 Flexible Benefits Plan
Indexes: Amendment, Personnel, Plan
Attachments: 1. Section 125 Amendment 2025, 2. Section 125 Adoption Agreement Amended 2006
Date Ver.Action ByActionResultAction DetailsMeeting DetailsVideo
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Amendment to County’s Section 125 Flexible Benefits Plan

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Brazoria County hereby amends the Flexible Benefits Plan ("Plan") for purposes of providing eligible Employees with the opportunity to choose from among the fringe benefits available under the Plan.

 

                     The Plan is intended to qualify as a cafeteria plan under the provisions of Internal Revenue Code Section 125.

                     The Dependent Care Expense Reimbursement Plan ("DDC") is intended to qualify as a Code Section 129 dependent care assistance plan

                     The Medical Care Expense Reimbursement Plan ("URM"), also known as Flexible Spending Account, is intended to qualify as a Code Section 105 medical expense reimbursement plan.

 

This Section 125 Flexible Benefits Plan Document supersedes all prior versions of the plan, including those previously adopted or amended by the court, and shall govern henceforth unless otherwise modified by subsequent court order.

 

The County Judge is authorized to execute all documents necessary for this agreement, upon review and approval by the District Attorney’s Office - Civil Division.