Open Enrollment
This is your annual opportunity to enroll in or make changes to these benefits:
- Medical, dental, and vision insurance
- Flexible spending accounts (FSAs)
- Supplemental life insurance
- Supplemental accidental death and dismemberment (AD&D) insurance
Enrollment Guides & Resources
FBM 2027 Benefit Summary – Associates Hired After 10/31/2023
FBM 2027 Benefit Summary – Associates Hired Prior to 11/1/2023
FBM 2027 Benefit Summary – COBRA
FBM 2027 Benefit Summary – Managers
FBM 2027 Benefit Summary – Partners
FBM 2027 Benefit Summary – Special Counsel Hired After 10/31/2023
FBM 2027 Benefit Summary – Special Counsel Hired Prior to 11/1/2023
Need help?
Call Donna at (415) 954-4748 if you have questions about your benefits or how to enroll.
How to Enroll
When you’re ready to enroll or make changes, make your elections in Dayforce.
Documentation for Dependents
If you’re enrolling dependents, you may need to provide this documentation:
- Marriage certificate
- Birth or adoption certificate
If you’re enrolling in or increasing supplemental life and AD&D insurance coverage for yourself or dependents, you may need to provide Evidence of Insurability.
Additional Step for Recent New Hires
If you’re hired during Open Enrollment, you’ll need to enroll twice: first for the current plan year, then again for 2027.
Confirmation Statement
What’s New and Changing in 2027
Effective January 1, 2027, we will move from Aetna medical and Delta Dental to Cigna medical and dental plans. We will continue our two Kaiser medical plans.
Plan Costs
Plan costs are shown by earnings tier and coverage level.
2027 Medical Rates
Cigna Open Access Plus PPO (HDHP/HSA)
Tier A (up to $53/hr)
Employee Only: $66
Employee and Spouse/DP: $595
Employee and Children: $445
Employee and Family: $950
Tier B ($53/hr to $106/hr)
Employee Only: $117
Employee and Spouse/DP: $735
Employee and Children: $520
Employee and Family: $1,057
Tier C ($106/hr and up)
Employee Only: $219
Employee and Spouse/DP: $850
Employee and Children: $715
Employee and Family: $1,190
Partners
Employee Only: $1,339.01
Employee and Spouse/DP: $3,268.53
Employee and Children: $2,390.14
Employee and Family: $4,158.97
Cigna Open Access Plus IN
Tier A (up to $53/hr)
Employee Only: $175
Employee and Spouse/DP: $807
Employee and Children: $645
Employee and Family: $1,168
Tier B ($53/hr to $106/hr)
Employee Only: $275
Employee and Spouse/DP: $986
Employee and Children: $794
Employee and Family: $1,393
Tier C ($106/hr and up)
Employee Only: $418
Employee and Spouse/DP: $1,155
Employee and Children: $1,070
Employee and Family: $1,658
Partners
Employee Only: $1,544.89
Employee and Spouse/DP: $3,707.74
Employee and Children: $2,703.56
Employee and Family: $4,711.92
Kaiser Deductible HMO (HDHP with HSA) – CA Only
Tier A (up to $53/hr)
Employee Only: $66
Employee and Spouse/DP: $430
Employee and Children: $390
Employee and Family: $659
Tier B ($53/hr to $106/hr)
Employee Only: $117
Employee and Spouse/DP: $590
Employee and Children: $475
Employee and Family: $880
Tier C ($106/hr and up)
Employee Only: $219
Employee and Spouse/DP: $800
Employee and Children: $700
Employee and Family: $1,170
Partners
Employee Only: $871.82
Employee and Spouse/DP: $1,918
Employee and Children: $1,743.64
Employee and Family: $2,746.23
Kaiser HMO – CA Only
Tier A (up to $53/hr)
Employee Only: $175
Employee and Spouse/DP: $807
Employee and Children: $645
Employee and Family: $1,168
Tier B ($53/hr to $106/hr)
Employee Only: $275
Employee and Spouse/DP: $986
Employee and Children: $794
Employee and Family: $1,393
Tier C ($106/hr and up)
Employee Only: $418
Employee and Spouse/DP: $1,155
Employee and Children: $1,070
Employee and Family: $1,658
Partners
Employee Only: $1,161.68
Employee and Spouse/DP: $2,555.69
Employee and Children: $2,323.36
Employee and Family: $3,659.29
2027 Dental Rates
Cigna Dental HMO
Tier A (up to $53/hr)
Employee Only: $4
Employee and Spouse/DP: $13
Employee and Children: $11
Employee and Family: $23
Tier B ($53/hr to $106/hr)
Employee Only: $6
Employee and Spouse/DP: $16
Employee and Children: $14
Employee and Family: $29
Tier C ($106/hr and up)
Employee Only: $9
Employee and Spouse/DP: $19
Employee and Children: $17
Employee and Family: $32
Partners
Employee Only: $16.50
Employee and Spouse/DP: $29.56
Employee and Children: $34.43
Employee and Family: $50.58
Cigna Dental PPO
Tier A (up to $53/hr)
Employee Only: $21
Employee and Spouse/DP: $59
Employee and Children: $49
Employee and Family: $76
Tier B ($53/hr to $106/hr)
Employee Only: $22
Employee and Spouse/DP: $63
Employee and Children: $52
Employee and Family: $78
Tier C ($106/hr and up)
Employee Only: $29
Employee and Spouse/DP: $82
Employee and Children: $70
Employee and Family: $102
Partners
Employee Only: $63.45
Employee and Spouse/DP: $139.53
Employee and Children: $115.81
Employee and Family: $163.66
2027 Vision Rates
VSP Vision
Tier A (up to $53/hr)
Combined with Medical
Tier B ($53/hr to $106/hr)
Combined with Medical
Tier C ($106/hr and up)
Combined with Medical
Partners
Employee Only: $9.42
Employee and Spouse/DP: $16.14
Employee and Children: $16.48
Employee and Family: $26.57
Contribution Limits
Flexible Spending Accounts (FSA)
In 2027, you can contribute up to:
- Health Care or Limited Purpose FSA – $3,400
- Dependent Care FSA – $7,500
2026 limits shown, pending 2027 limits to be released by the IRS.
Health Savings Account (HSA)
In 2027, you can contribute up to:
- Individual medical coverage – $4,500 (annual IRS maximum)
- Family medical coverage – $9,000 (annual IRS maximum)
The contribution from Farella Braun + Martel varies based on income level.
Commuter Benefits
In 2027, you can contribute up to:
- Parking – $340
- Public Transportation – $340
2026 limits shown, pending 2027 limits to be released by the IRS.
Toggle title about new or changing benefit
Toggle title about new or changing benefit
Ready to enroll?
Before you enroll, see what’s new and changing for the next plan year. There may be changes that are important to you.
You have until 11:59 p.m. on November 20 to enroll or make changes. As a reminder, please review the new medical and dental benefits offered through Cigna and Kaiser as we move away from Aetna for the 2027 plan year.