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Episcopal Diocese of Southern Virginia
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Newport News, VA 23606-4231
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Diocese of Southern Virginia Cafeteria Plan


What is a cafeteria Plan?

A cafeteria plan provides employees an opportunity to receive certain employer benefits on a pretax basis, saving money for both the employee and employer.

The Diocese of Southern Virginia’s cafeteria plan allows employees of our churches and their affiliates, such as a church’s school (same employer identification number) to pay for health insurance (medical insurance and dental insurance) with a portion of their pay before taxes are withheld. This cafeteria plan meets the requirements of the Internal Revenue Code.

Churches will benefit by having a cafeteria plan if:
  1. They have health insurance coverage through The Episcopal Medical Trust AND
  2. They have employees who pay for a portion of their health insurance costs

How churches can participate in the cafeteria plan:

  1. Review The Episcopal Diocese of Southern Virginia Cafeteria Plan and supplemental documents to include the Participation Agreement and Adopting Resolution.
  2. Pass a vestry resolution adopting the Cafeteria Plan.
  3. Forward a signed copy of the Resolution and Supplemental Participation agreement to the Diocesan Office for approval.
  4. After the diocese notifies the church of its approval, the church will redirect all employee health insurance deductions from a post-tax to a pre-tax basis. The church will also retain all documents associated with the cafeteria plan to include the cafeteria plan, the summary of the cafeteria plan, signed resolution adopting the cafeteria plan, and the supplemental participation agreement.

Plan Documents

Diocese of Southern Virginia Cafeteria Plan

Cafeteria Plan Summary Description

Supplemental Participation Agreement


Contact Comptroller Judy Dobson, jdobson@diosova.org or 757-213-3386.


Last Published: October 19, 2020 8:51 AM