Southern Administrators and Benefit Consultants.

Mailing Address:
P.O. Box 2449

Madison, MS 39130-2449

Physical Address:
567 Highway 51, Suite A
Ridgeland, MS 39157

Phone (601) 856-9933
Fax (601) 856-8088 

Cafeteria Plan

Cafeteria Plans are Flexible Benefit Plans that enable employees to choose from a menu of fringe benefits as defined in Section 125 of the Internal Revenue Code. There are two primary types of Cafeteria Plans.
In a Premium Only Plan, known as POP, the employee pays the premium for group insurance plans such as life, dental, vision, health, cancer, accidental death and dismemberment, and others with pre-tax dollars.
In a Full Flex Plan, in addition to paying group insurance premiums with pre-tax dollars, the employee participants in one or both types of Flexible Spending Accounts: an Unreimbursed Medical Expenses account, in which a portion of the employee’s pre-tax income is set aside to pay for deductibles and other out-of-pocket medical expenses or a Dependent Care Reimbursement account, in which a portion of the employee’s pre-tax income is set aside to pay for childcare or other dependent care expenses.
By paying premiums with pre-tax dollars, employees can reduce their taxable income by the cost of eligible benefits chosen. The savings can be used to select additional benefits from the Cafeteria Plan menu. Participation in one or both Flexible Spending Accounts can yield additional tax savings. Since the Plan reduces reportable taxable income, the enrolled employee may incur a reduced Social Security benefit at the time of retirement. The extent of the reduction depends on both the length of time under the Pre-tax Benefit Plan and the total amount of tax reductions.
Changes to the Cafeteria plan cannot be made unless major changes in family status occur such as marriage, divorce, death of a spouse or dependent, birth or adoption of a child, termination of employment of employees’ spouse, switching from part-time to full-time employment status or from full-time to part-time status of employees’ spouse or employee or employee’s spouse taking an unpaid leave of absence. Changes are not automatic and should be made within 60 days of a qualifying event. You must contact Human Resources and complete the necessary forms within 60 days of the change.
Flex Plans: 
  • Careflex: Dependent care expenses are covered if the dependent is age 12 or under, or physically or mentally incapable of self-care. An incapacitated dependent, who is age 13 or older must regularly spend at least eight hours a day in the employee’s household to qualify. These expenses must be incurred to allow an employee and spouse to work unless the spouse is a full-time student or incapable of self-care. Eligible expenses include the costs for in-house or on-site care centers (caring for six (6) or more individuals) or at-home services provided by third parties who meet applicable state and federal law standards. Preschool costs for a child may also qualify for reimbursement. The maximum allowable expense per year is $5,000 for a married couple. Dependent care expenses reimbursed cannot be applied toward the federal income tax credit for dependent care. During the Plan year (September through August) flexible spending account participants may not change the amount of their monthly deduction unless major changes in a family status occur.

    • Unreimbursed Medical Expenses: This plan allows for non-reimbursed medical expenses up the amount of $5,000 to be paid with before tax dollars. You may choose to defer a certain dollar amount per month and then, as eligible expenses are incurred, file for reimbursement by providing receipts for covered expenses. During the plan year, participants cannot change their election unless major changes in a family status occur. Should you have medical expenses in excess of available funds in the medical reimbursement account, you cannot claim against the dependent care account. Funds in the accounts must remain separate.






A claim form and supporting documentation, such as explanations of benefits, receipts, etc. must be submitted directly to Southern Administrators and Benefit Consultants. The fax number is 601-856-8088 or claims may be mailed directly to the following address: Southern Administrators and Benefit Consultants; P.O. Box 2449, Madison, MS 39130-2449. Claims must be submitted by 3:00 p.m. each day in in order to receive reimbursement the next day.

Southern Administrators and Benefit Consultants Claim Form for Unreimbursed Medical and Daycare Expenses

  • Ambulance Hire
  • Artificial limbs and breasts (only if reconstructive)
  • Braille books and magazines
  • Contact lens solution
  • Crutches
  • Drugs (legal, prescription only or insulin)
  • Elastic hose (medically prescribed)
  • Eye glasses/contacts
  • Fees for:

    1. Acupuncture  11. Clinic

    21. Dentist

    2. Chiropractor  12. Gynecologist  22. Hospital
    3. Examination    13. Nurse 23. Obstetrician
    4. Laboratory   14. Optometrist 24. Oral Surgery
    5. Ophthalmologist   15. Osteopath   25. Pediatrician
    6. Orthodontics  16. Physiotherapist  26. Podiatrist
    7. Physician   17. Psychoanalyst   27. Psychologist
    8. Sanitarium    18. Surgeon   28. Surgery
    9. Therapy   19. X-ray  
    10.Anesthetist   20. Chiropodist  


  • Hearing devices
  • Insurance co-payments and deductibles
  • Needles, syringes and other diabetic-related supplies
  • Nursing care
  • Oxygen equipment
  • Rental of medical or healing equipment
  • Seeing-eye dog and hearing-assisting cat
  • Support or corrective devices
  • Telephone for deaf
  • Medically prescribed therapy treatments
  • Retin-A
  • Smoking cessation program
  • Weight loss program
  • Elective cosmetic surgery
  • Medical insurance premiums
  • Health club dues
  • Rogaine
  • Maternity clothing
  • Non-prescription drugs
  • Exercise programs and health spa membership
  • Diaper service
  • Swimming lessons
  • Household help



Lisa Giger. Send questions and comments regarding this site to Lisa Giger.