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Voluntary Employees' Beneficiary Association (VEBA) Information


A VEBA is a defined contribution health reimbursement arrangement plan for retiree healthcare expenses. Employees at the City of San Jose will either be placed into the VEBA if they are in Tier 2 or may irrevocably elect to participate in the VEBA if they are in Tier 1 or Federated Tier 2A.

You may choose to opt-in to the VEBA and voluntarily terminate your participation in the City's Defined Benefit Retiree Healthcare plan. This decision is irrevocable. After you elect to participate in the VEBA, your previous employee retiree healthcare contributions (without interest) will be placed into your individual VEBA account. This election is subject to approval with the Internal Revenue Service, which is pending.

The group presentation from October 27, 2017 can be viewed here:

More information about the VEBA can be found in the program description:

VEBA Program Description


For questions like what is a VEBA and how do I receive reimbursements after retirement, please use this Frequently Asked Questions document:

Frequently Asked Questions - Updated March 12, 2018

What expenses are reimbursable under the VEBA?

This flyer contains the eligible expenses: QUALIFIED EXPENSES and PREMIUMS

If you are considering electing to opt-in to the VEBA, please use this checklist:

VEBA Opt-In Checklist

Forms - All VEBA participants need to complete and sign the VEBA form.

VEBA Election Form

Submit all completed forms to Human Resources Attn: HR-VEBA or

OER has been providing a presentation to departments. You can view this below:
VEBA Presentation - OER Slides
VEBA Decision - Parallel Advisors Slides

The video of the full Education Workshop can be found at this link:
VEBA Education Workshop VIDEO Presentation

Contact Us

For more information about the VEBA plan and irrevocable election, please contact

(408) 535-8322 or