This flowchart defines the steps for flexible benefits process. In this sample, the organization: conducts a review to determine if a flexible benefit plan is practical; surveys employees to determine what benefits should be offered, organization summarizes the review of the plan’s relevance and develops a rough draft of the plan; designs the program, legal department/counsel ensures compliance with Internal Revenue Code 125, FMLA, HIPAA and COBRA, board of directors (BOD) reviews and approves the assessment; communicates the program to employees; and creates steaps for employees to complete all required paperwork to enroll in a flexible benefits plan, submit paperwork to human resources, human resources or plan administrator (PA) to processes forms, and payroll to process deductions and submits deductions to the plan administrator (PA). This document should be used as a general guide to understand and review this business process. Organizations should customize this tool to ensure that it reflects their business operations and continuously monitor the process to ensure that the steps described are accurate.