FILE:  EGA

STAFF INSURANCE PROGRAM

The Avoyelles Parish School Board desires to provide its employees with as generous an insurance benefits package as possible.  The Board shall provide such benefits by executing contracts with insurance companies for group insurance covering the lives of its employees, and for group medical, surgical, and hospital benefits for its employees and selected former employees who have retired from the school system with a certain minimum number of years of service as set by the Board, and to pay annually all or a portion of the premium from funds appropriated for this purpose and included in the budget of the School Board.

CAFETERIA COMPENSATION PLAN

The Avoyelles Parish School Board has authorized the implementation and maintenance of a Cafeteria Compensation Plan for its employees, which is permitted under Section 125 of the Internal Revenue Code.  The Board plan permits the tax exemption for the present authorized payroll deduction for the following:  (1) Hospitalization and (2) Cancer.  The plan permits employees the choice of participation or non-participation.  An employee who chooses to participate in the plan must remain with his/her plan deductions for a period of twelve (12) months.

Ref:    La. Rev. Stat. Ann. §§17:1201, 17:1233, 23:1034, 23:1081, 23:1472, 32:861, 32:862, 32:863, 32:864, 32:865, 32:900, 42:821, 42:851

Israel v. Gray Ins. Co., 720 So.2d 803 (98-525 La. App. 3 Cir. 10/28/98)

Board minutes, 6-3-86

Avoyelles Parish School Board