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enrollment of active employees, COBRA participants, and retirees. Actual costs may fluctuate <br />throughout the plan year due to new enrollments, dependent additions, or I RS-permitted plan changes. <br />Therefore, this resolution includes a contingency of $200,000 to address potential increases or related <br />expenses. <br />FUNDING SOURCE: <br />Funding is available in the 42300 (Benefits - Health and Dental) & 423001 (Benefits - Life, ADD & LTD) <br />Personnel Services Accounts in each department and/or division. <br />ATTACHMENTS: <br />Resolution <br />Final Rate Sheets 2026 <br />Insurance Summary 2026 <br />Item Number: 9.J <br />745 <br />