Opinion No. (1989)

Dear Senate Taylor,

¶ 0 The Attorney General has received your request for an official opinion asking, in effect:

1. When an independent school district offers to school districtemployees a "cafeteria plan" pursuant to section 125 of theInternal Revenue Code, does the board of education of suchindependent school district have the power to select thecompanies that may extend benefits to employees under the"cafeteria plan"?

2. When an independent school district offers such a "cafeteriaplan" to its employees, does the board of education have thepower to assess and collect, from the companies that…