(2) In providing flexible benefit plans, the board may offer:
(a) Health or dental benefits as described in ORS 243.864 and 243.866.
(b) Other insurance benefits as described in ORS 243.868.
(c) Any other benefit that may be excluded from an employee’s gross income under the federal Internal Revenue Code.
(d) Any part or all of the district or local government contribution for employee benefits in cash to the employee.
(3) In developing flexible benefit plans, the board shall design the plans on the best basis possible with regard to the welfare of the employees and affordability for the districts and local governments.
(4) The board may pay some or all of the cost of administering flexible benefit plans from funds authorized to pay general administrative expenses incurred by the board.
(5) The board shall adopt rules as the board considers necessary for the establishment and administration of flexible benefit plans.
(6) The board may contract with private organizations for administration of flexible benefit plans in accordance with rules adopted under subsection (5) of this section. [2007 c.7 §8; 2013 c.731 §20]
Note: See note under 243.860.