(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 or local government 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, the state and the local governments. [1989 c.804 §2; 1997 c.222 §38; 2013 c.731 §11]
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