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IRC Section 125

The Fringe Benefits Consortium (FBC) works with American Fidelity Assurance Company and National Benefit Services to implement and maintain Internal Revenue Code Section 125 plans. A district can implement a premium only plan, medical reimbursement plan, and/or dependent care accounts.

For more information, please contact Brian Vivian at 858-571-7211.

Section 125 Dependent Care Reimbursement Plan and Medical Flexible Spending Account Information

SDCOE employees who are enrolled in the Section 125 dependent reimbursement plans are eligible to request a change or cancellation of their plans due to school closures.  Current enrollees should have received notifications directly from American Fidelity Assurance, the plan administrator.  Employees can reach out to if they wish to cancel their dependent care reimbursement plan.  District employees should contact their plan administrator for this information. 
Unfortunately, there are no qualifying events that are eligible to allow a change to the Section 125 Medical Flexible Spending Accounts. Current enrollees should check the American Fidelity website,, as there are numerous eligible medical and over the counter expenses that can be used toward their current reimbursement funds.  Some of these eligible over the counter items are recent additions to assist participants in spending down their Flex Spending Account before March 31, 2021.

Updated: May 2020