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2026 Benefits Plan Documents Posted on Websites

January 6, 2026

Updated 2026 benefits plan documents have been posted to UCnet (https://ucnet.universityofcalifornia.edu/benefits/), and PDFs are available for download, including:

Printed materials will also be available in early January 2026 on the UC HR Publications Fulfillment Website.

The following four Flexible Spending Account (FSA) Summary Plan Descriptions (SPDs) for the 2026 plan year are available on UCnet:

Updates to the FSA Summary Plan Descriptions include:

  • A new section clarifying that marriage to an individual who is already an enrolled domestic partner does not trigger a Period of Initial Eligibility (PIE) for mid-year FSA election changes, as benefits eligibility for spouses and registered domestic partners is equivalent under University of California policy and therefore does not meet the consistency rule.
  • Changes to the “Mid-Year Changes Allowed Under Health FSA” section to add the effective date associated with an employee’s reinstatement following a change in employment status, along with revisions to related examples for greater clarity. The reinstatement effective date following a leave without pay has also been clarified and updated.
  • References to the Health Savings Plan were removed and replaced with HealthSavings+.
  • New language explains that for any mid-year increase in FSA contributions, the increased amount is available only for expenses incurred on or after the first of the month following the election, in accordance with IRS guidance.

The Postdoctoral Scholars FSA SPDs have been posted on the Gallagher website (https://c2mb.ajg.com/uc/home/welcome/).

The FSA SPDs have also been uploaded to the WEX plan administrator site (https://uc-fsa.com/plan-documents).

For COBRA, an updated Continuation of Health Coverage under COBRA guide has been posted to UCnet (https://ucnet.universityofcalifornia.edu/wp-content/uploads/2024/05/cobra-guide.pdf).

  • A new section was added to clarify that employees who are already making full premium payments to UCPath through Direct Billing to continue health coverage during a leave may disregard the WEX message to enroll in COBRA.

The COBRA guide is also available in the COBRA member account.