Options Under Section 125 Plans
Littleton Public Schools offers several options for employees under its Section 125 Plan including paying for your benefits with pre-tax dollars, a Health Flexible Spending Account (Health FSA), Limited Purpose (Dental/Vision) FSA, Dependent Care Flexible Spending Account (Dependent Care FSA) and Health Savings Account (HSA) for those who are enrolled in the Cigna Consumer Driven Health Plan with HSA or Kaiser High Deductible Health Plan with HSA. The district contributes to employees HSA (subject to Board of Education approval each year) based on the employee's enrollment level in HSA qualified plans. Employee contributions through payroll deduction to these plans are not subject to federal or state income taxes, Medicare taxes, and in most cases PERA contributions.
You must complete the enrollment form and required information in order to enroll in any of these plans. If you do not enroll in these plans upon hire, your next opportunity to enroll will be during open enrollment unless you have a change in family/employment status as defined by the IRS.
Section 125 Plan effective 7-1-2020.pdf
Section 125 plan Amendment no. One to 7-1-2020
Secton 125 Plan Amendment No One
Section 125 Plan Amendment No Two
Section 125 Plan Amendment No Three
Section 125 Plan Amendment No Four
HIPAA Privacy Plan Sponsor Certification to Section 125 Plan
Pre-Tax Insurance Premiums
Deductions from your pay on a pre-tax and Pre-PERA basis allow you to pay your share of required insurance premiums. Once you enroll, these premium contributions will be deducted automatically on a pre-tax and pre-PERA basis until you elect to stop or complete a new enrollment form electing your portion to be deducted on an after-tax basis.
Dependent Care Flexible Spending Account (Dependent Care FSA)
Employees may put up to $5,000 annually in a Dependent Care FSA through monthly payroll deductions to pay for dependent care expenses necessary because you (and your spouse) are working. This money can then be claimed by the employee for reimbursement by submitting receipts for day care expenses to 24HOURFLEX.
Click to view and download informational flyers.
Dependent Care FSA
(haga aqui para la version en Espanol)
Health Flexible Spending Account (Health FSA)
Eligible employees can put up to $2,850 per plan year in their Health FSA through monthly payroll deductions. The money may then be claimed by the employee for unreimbursed medical expenses (expenses not covered by insurance such as RX, coinsurance, copayments, deductibles, and non-covered vision or dental expenses). Expenses must be incurred within the plan year and must be claimed within 90 days of the end of the plan year or are forfeited under IRS regulations. This plan is administered by 24HOURFLEX.
Employees who participate in the Cigna Consumer Driven Open Access-In Network Health Plan with Health Savings Account (CDHP/HSA) or Kaiser High Deductible Health Plan with Health Savings Account (HDHP/HSA) are not eligible for the Health FSA.
Alerus/24HOURFLEX Enrollment Guide (not all plans are applicable to LPS)
Alerus/24hoursFlex Health Benefits Card
FSA Employee Communication-DCAP Health & LP
Alerus/24hoursFlex Health Benefits Mobile App
FSA/HRA Filing a Claim (Youtube link)
How to File FSA/HRA claim on mobile (Youtube Link)
Click to view and download informational flyers.
Medical FSA
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Limited Purpose (Dental/Vision) FSA
Eligible employees who participate in the Cigna Consumer Driven Open Access-In Network Health Plan with Health Savings Account (CDHP/HSA) or Kaiser High Deductible Health Plan with Health Savings Account (HDHP/HSA) may participate in this plan as well as the HSA. They may contribute up to $2,850 per plan year through payroll deductions and claim the money for unreimbursed dental and/or vision expenses only. Expenses must be incurred within the plan year and must be claimed within 90 days of the end of the plan year or are forfeited under IRS regulations. This Plan is also administered by 24HOURFLEX.
Click to view and download informational flyers.
Limited Purpose FSA
(haga aqui para la version en Espanol)
EMPLOYEES SHOULD NOT PARTICIPATE IN THE FOUR PLANS ABOVE DURING THE FIVE (5) YEARS PRIOR TO THE PERA RETIREMENT IN ORDER TO MAXIMIZE THEIR PERA RETIREMENT BENEFITS.
Health Savings Account (HSA)
Eligible employees who are enrolled in the Cigna Consumer Driven Open Access-In Network Health Plan or Kaiser High Deductible Health Plan will receive a district contribution (subject to Board of Education approval each year) toward their HSA and may contribute additional funds (up to the annual IRS limits based on their CDHP/HDHP enrollment) through payroll deduction on a pre-tax basis. Unlike the FSA accounts, the HSA account belongs to the employee and is portable even when the employee retires or leaves district employment.
Changes to Purchasing Over the Counter Expenses with FSA and HSA Funds
Over the counter expenses have required a prescription to be eligible under FSAs, HSAs and HRAs since 2011 per the Patient Protection and Affordable Care. The CARES Act passed last week in response to the COVID-19 crisis permanently removed this requirement, so prescriptions are no longer required. It also expanded the definition of eligible expenses to include menstrual care products.
