Opinion ID: 2570481
Heading Depth: 1
Heading Rank: 8

Heading: The Cafeteria Plan

Text: According to NEA-T, the cafeteria plan defines total compensation and allows the employee to elect benefit options. The cafeteria plan explains how employees may structure their benefits. One benefit is the $166.68 fringe benefit provided for by the PA. Article 4.2 of the cafeteria plan says in part: U.S.D. 501 will add to the compensation of each Participant who is a Professional Employee a fringe benefit contribution in accordance with the current Professional Agreement entered into between U.S.D. 501 and NEA-Topeka, Inc. The trial court held that the cafeteria plan's language invites an interpretation of the PA. The cafeteria plan specifically refers to the PA. Standing alone, the cafeteria Plan does not dictate NET's entitlement to the divisible surplus. The employees' rights under the cafeteria plan are contingent on how those rights are defined in the PA. The District is contractually bound to provide the $166.68 monthly fringe benefit to professional employees. The source of that obligation derives from the PA, not the cafeteria plan. NEA-T understood this source, since its amended petition says that the District agreed to establish the cafeteria plan under Article 41 of the PA. The cafeteria plan, without the PA, cannot support a claim that NEA-T is entitled to the surplus.