Human Resources Classified Staff
Policy and Procedures

Policy # 206.0
Effective: 09/88
Revised: 2/07
Section: Benefits
Subject: Pre-tax Benefits Program
Reference: S.B. 1191, Section 125 - Internal Revenue Code

POLICY

This policy content has been consolidated into Classified Staff Policy 222.0 - Benefits and Retirement.

The Arizona Board of Regents has authorized the University to establish a pre-tax benefits program wherein the employee's portion of the premium cost for medical, dental, supplemental life, and short-term disability insurance programs will be excluded from the employee's gross income for federal and state individual income tax and social security tax purposes. These premiums shall be deducted from employee paychecks before taxes, thereby reducing employee gross taxable income.

The insurance coverage(s) selected will remain in force until the next open enrollment period. Employees may not change their coverage before that time, unless their family situations change by means of marriage divorce, death of a spouse or child, birth, adoption or change in dependent status of a child, or a change in spousal employment. Consequently, employees may not add or delete dependents or insurance coverage, except during open enrollment or as outlined above.

Policies Table of Contents

October 1, 2004