See definition by plan below. Educated Choices Flexible Benefits Program: Amounts withheld from your gross pay for your share of the costs for your benefit elections before federal and state income taxes, and Social Security (FICA) taxes are calculated and withheld. This reduces the taxes you owe, and in effect, may save you money on the costs of your benefits. Stanford Contributory Retirement Plan (SCRP) or Tax Deferred Annuity (TDA): Contributions deducted from your gross pay before any federal or state income taxes, but after any applicable Social Security (FICA) taxes, are withheld. Before-Tax contributions are excluded from the taxable income reported on your W-2, and only become subject to federal and state income taxes when distributed to you.