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Committee to seek motion updating Section 125 Cafeteria Plan to reflect new federal limits for 2026
Summary
Tracey Wooden reported federal guidance raised Section 125 statutory dollar limits effective Jan. 1, 2026; the committee agreed to make a motion to update the district's Cafeteria Plan to reflect the new limits ($7,500 and $3,500 as stated in the minutes).
Tracey Wooden told the committee that federal guidance increased the statutory dollar limits for Section 125 Cafeteria Plans effective for taxable years beginning on or after Jan. 1, 2026, to $7,500 for individuals or married couples filing jointly and $3,500 for married individuals filing separately. The committee agreed to make a motion to amend the district's Cafeteria Plan to reflect those changes.
The minutes do not record the exact amendment language, a mover or seconder, or a vote tally. The item was placed for formal action by the committee in order to align district benefits administration with updated federal statutory limits.
