(1) In addition to the powers and duties otherwise provided by law to provide employee benefits, the Public Employees’ Benefit Board may provide, administer and maintain flexible benefit plans under which eligible employees of this state may choose among taxable and nontaxable benefits as provided in the federal Internal Revenue Code.
(2) In providing flexible benefit plans, the board may offer:
(a) Health or dental benefits as provided in ORS 243.125 and 243.135.
(b) Other insurance benefits as provided in ORS 243.275.
(c) Dependent care assistance as provided in ORS 243.550.
(d) Expense reimbursement as provided in ORS 243.560.
(e) Any other benefit that may be excluded from an employee’s gross income under the federal Internal Revenue Code.
(f) Any part or all of the state contribution for employee benefits in cash to the employee.
(3) In developing flexible benefit plans under this section, the board shall design the plan on the best basis possible with relation to the welfare of employees and to the state. [1989 c.804 §2; 1997 c.222 §38]
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