Legislation Details

File #: 2026-0481    Version: 1
Type: Executive Status: Executive Approved
File created: 2/12/2026 In control: Executive
On agenda: Final action: 2/17/2026
Title: Adopting LEOFF I Medical Expense Reimbursement Plan
Attachments: 1. Snohomish County LEOFF 1 Plan, 2. LEOFF 1 MERP 2026 - signed
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Executive/Council Action Form (ECAF)

 

 

ITEM TITLE:

Title

Adopting LEOFF I Medical Expense Reimbursement Plan

body

DEPARTMENT:  Finance Department

 

ORIGINATOR:  Nathan Kennedy

 

EXECUTIVE RECOMMENDATION:  Approved

 

PURPOSE: To adopt the LEOFF I Medical Expense Reimbursement Plan

 

BACKGROUND: The Snohomish County Medical Expense Reimbursement Plan (the “Plan”) is established by the County to provide eligible LEOFF 1 retirees (“LEOFF 1 Participants”) with reimbursement of certain medical care expenses incurred by the LEOFF 1 Participants and their eligible Dependents. The Plan is intended to qualify as a self-insured medical reimbursement plan under Section 105(b) and Section 105(h) of the Internal Revenue Code of 1986, as amended (the “Code”), and the regulations issued thereunder. Because the County is a governmental entity, the Plan is not a welfare benefit plan under the Employee Retirement Income Security Act of 1974 (“ERISA”), and is not governed by ERISA in any way. This plan was drafted by outside legal counsel, The Cicotte Law Firm.

 

FISCAL IMPLICATIONS:

EXPEND: FUND, AGY, ORG, ACTY, OBJ, AU

CURRENT YR

2ND YR

1ST 6 YRS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

 

 

 

REVENUE: FUND, AGY, ORG, REV, SOURCE

CURRENT YR

2ND YR

1ST 6 YRS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TOTAL

 

 

 

 

DEPARTMENT FISCAL IMPACT NOTES:  There are no fiscal implications.

 

CONTRACT INFORMATION:

ORIGINAL

 

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AMOUNT

 

AMENDMENT

 

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OTHER DEPARTMENTAL REVIEW/COMMENTS:  Click or tap here to enter text.