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To: All Employees
From: Ethan Tice, Treasurer
Date: January 11, 2023
Subject: IRS Section 125 Election Form
The Jefferson County Educational Service Center has had a Board adopted IRS Section 125 Plan since January 2004. The benefit of having the plan is to allow employees the option of having their health insurance contributions deducted from their pay before taxes are imposed on their earnings. This is referred to as a pre-tax option. Employees also have the option to elect not to have their contributions treated as pre-tax, thereby waiving all pre-tax benefits.
Also, employees who have health coverage through a spouse’s plan or any other plan can opt not to participate in the Jefferson County ESC Health Benefits Program.
To be in compliance with the IRS regulations regarding the Section 125 Plan, employees must choose, in writing, which option they prefer in the ESC’s benefit plan.
Included with this memo is an IRS Section 125 Plan Election Form. Please complete and return the form to Marybeth Swartzmiller by Friday, February 3, 2023 by one of the following methods:
MAIL: Jefferson County ESC, 2023 Sunset Blvd., Steubenville, OH 43952
EMAIL: mswartzmiller@jcesc.org
Note: Choose only one of the two options on the form.
Please feel free to contact me if you have any questions.
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