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Home > Health Plan > Cafeteria Plan
SUMMARY OF THE CAFETERIA PLAN —
For Employees Participating in the Health Benefits Plan
Your employer (the “Employer”) may have adopted the “Cafeteria Plan for Employees Participating in the UFCW Unions &
Employers Midwest Health Benefits Plan” (the "Cafeteria Plan") to allow tax savings for certain employees. You should
confirm whether or not your Employer has adopted the Cafeteria Plan.
You may not be eligible for and/or your plan of health benefits may not include every benefit referenced in this Summary
of the Cafeteria Plan (for example, dependent coverage is not provided under all plans).
Eligibility
Employees who are eligible to participate for health coverage under the UFCW Unions and Employers Midwest Health
Benefits Plan (the "Health Benefits Plan") are also eligible under this Cafeteria Plan to pay employee contributions for the
Health Benefits Plan coverage on a pre-tax basis.
Cafeteria Plan Benefit
The Cafeteria Plan enables you to pay your required employee contributions to the Health Benefits Plan on a pre-tax basis.
This allows you to reduce your taxable income and to direct your Employer to use that amount to pay the required health
coverage contribution under the Health Benefits Plan. You will pay lower federal income, state income and FICA taxes due to
the reduction in your taxable income.
Enrollment and Wage Reduction Contributions
By completing and timely filing the enrollment/election form to participate in the Health Benefits Plan, you automatically agree to
reduce your wages in an amount equal to your required contributions for health coverage benefits and direct your Employer
to use that amount to pay the employee contribution.
When You May Change Your Enrollment/Election Form
You must complete and file an enrollment/election form within 30 days of receiving the form in order to participate in the
Health Benefits Plan. Your enrollment/election form will be binding for the Plan Year (January 1 through December 31). If you
begin participation after the first day of a Plan Year, your enrollment/election form will be binding from the day you begin
participating in the Cafeteria Plan until the end of the Plan Year. Your election remains in place unless you file a change
during the annual enrollment period (generally in November and December) or due to a “Change in Election Event” as
described below.
You may only file a new enrollment/election form during the Plan Year to change your coverage and contributions on account
of and consistent with a "Change in Election Event" as follows:
Unpaid Leave
If you are eligible for an unpaid leave, your employer may require that your weekly contribution for health coverage during
your leave be paid by you upon your return. Catch-up contributions will be taken on a pre-tax basis to the extent allowed
under rules from the Internal Revenue Service. If you return from your leave in the same Plan Year in which your unpaid
leave began, you will be reinstated in the Cafeteria Plan on the same terms as when the leave began.
If you are on a military leave, you can continue to contribute for health coverage. The Health Benefits Plan will provide
appropriate information on USERRA coverage.
COBRA Continuation Coverage
The Health Benefits Plan will provide information about COBRA Continuation Coverage and any other health continuation
requirements if you lose coverage under the Health Benefits Plan.
Payments for COBRA Continuation Coverage must be paid on an after-tax basis.
Termination of Participation
Your Cafeteria Plan coverage will automatically terminate the date that you are no longer eligible for health coverage under
the Health Benefits Plan, or when the Cafeteria Plan is terminated.
Plan Document Controls
This summary explains the principal provisions of the Cafeteria Plan so that you may understand the Cafeteria Plan's
operation and its benefit to you. This summary cannot change, add to, or subtract from, the formal Cafeteria Plan document.
In the event of inconsistencies between this summary and the Cafeteria Plan document, the formal Cafeteria Plan document
will control.
Your Employer and the Board of Trustees of the Health Benefits Plan reserve the right to amend or terminate the Cafeteria
Plan. You may inspect a copy of the Cafeteria Plan document at your employer's office.
Please refer to the Health Benefits Plan's summary plan description for information regarding the Health Benefits Plan's
benefits.
If you have any questions after reading this summary, please contact the Benefits Fund
Office during normal business hours.
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