The MCC’s Flexible Benefit Church Plan is a cafeteria plan under Code section 125. As a cafeteria plan, the MCC Flex Plan permits eligible employees to contribute on a pre-tax salary reduction basis to the MCC Flexible Spending Accounts and for employee pre-tax contributions to MCC medical, dental and vision plans. If elected by the participating employer, an employee may elect to receive cash in lieu of enrolling in an MCC health plan.

Please visit the individual plan section for more specific benefit plan information.