In 1999 AFLAC agreed to offer active member of the Michigan Minority Business Development Council the opportunity to receive the sample plan documents required to establish an IRS Section 125 cafeteria plan at no cost to their companies. In exchange AFLAC will have the opportunity to see each company's employee briefly, one on one, to inform them of the cash indemnity protection plans now available for them and their families. Using the one-on-one enrollment process allows the employee to truly understand how the tax savings program works. Calls to the company will be limited because AFLAC will do the answering.

What this means to the participating companies is that thousands of dollars may be saved by reducing their payroll taxes under plan. What this also means is that an additional bottom-line profit may be earned through this process.

First: There is no cost for implementing the IRS Section 125 sample plan Documents:

Materials include:

. Board of Directors

. Plan Document

. Enrollment Material

. Full Cafeteria Plan:

Dependent Care

Unreimbursed Medical

Secondly: Potential FICA and FUTA Savings on all additional AFLAC protection plans purchased exclusively by the employee may bring bottom-line profit to the employer.