Section 125 Plan
Open Enrollment Is Closed

The Section 125 Plan open enrollment window runs concurrently with the District's Health Insurance open enrollment period every November.   All open enrollment changes are effective as of the new calendar year plan, January 1st    

Regular employees may voluntarily elect a pre-tax payroll deduction to be deposited into a Section 125 Plan Healthcare Flexible Spending account and/or Dependent Day Care Spending account, from which employees are  reimbursed (tax-free) for qualified healthcare and/or dependent day care expenses. 

Funding of the Spending Account(s) is on an annual "use-it-or-lose-it" basis; deposited funds do not role over from year to year; funds must be used for services received within the plan year; however, the healthcare account does allow a limited ($500.00) carry-over of funds from one year to the subsequent year (see below "Sect 125 FAQs").  

New employees may enroll in the Section 125 Plan within 30 days of hire. Current employees who experience a "life event" may enroll in the plan within 30 days of the occurrence of the qualifying "life event"; otherwise, their enrollment in the Section 125 Plan is limited to the November open enrollment period. 

Employees enrolled in the current calendar year plan must re-enroll during open enrollment in order to participate next calendar year (see below "Plan Resources"). Section 125 plan open enrollment is conducted fully online.  

  Health Reimbursement Account (HRA)

Employees who are eligible for healthcare coverage and who elect to enroll in coverage costing less than the District's "Base Plan" (PPO$25), are automatically enrolled in the District's HRA (Health Reimbursement Account). 

A District-paid "shared savings" contribution is deposited into an employee HRA for each month of coverage maintained under the alternate MCSIG plan (see "Shared Savings Calculation" under District Resources below). 

Funding of the Shared Savings HRA account is NOT subject to a "use-it-or-lose-it" limitation; HRA funds may accumulate from year to year; future year funding may be used towards past services received after HRA participation began. 

Employees who receive the District-paid HRA contributions may also voluntarily elect to enroll in the Section 125 plan.  Section125 paycheck deductions for healthcare flex spending plus District HRA contributions can achieve an increase in healthcare reimbursement dollars for the year.

Note: Employee HRA enrollment/re-enrollment is automatically managed by the District, simultaneous with employee healthcare coverage enrollment and changes. 

 Plan Resources

MidAmerica Administrative & Retirement Solutions is the third-party administrator providing integrated services for the Section 125 Plan and the HRA Plan, allowing employees to access funds from both accounts with one debit card.

Employees can verify their Section 125 re-enrollment during the on-line open enrollment, by logging into the MidAmerica Health & Welfare Portal, or by directing any questions to the MidAmerica Customer Service Center at 1-855-329-0095.

District Resources


  • MidAmerica  Section 125 Claim Form 

*Note: Forms require the latest version of Adobe Acrobat Reader

Webpage last updated: 12/03/2019

Who To Contact

  • Louann Raras
    Human Resources Specialist
    Phone: (831) 770-6166; FAX: (831) 755-6937
    Building: D - College Administration (North)
    Office: Room 110
    College Administration (North)