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Indian River County Board of County Commissioners <br /> Dependent Care Flexible Spending Account <br /> Flan Document <br /> Introduction <br /> The Indian River County Board of County Commissioners has established this Dependent Care <br /> Flexible Spending Account Plan (the "Plan") to meet the needs of those of its Employees who are <br /> Participants in the Plan. The purpose of this Plan is to provide for the work-related custodial <br /> dependent care for certain Participants, their spouses and their dependents. The Plan is intended <br /> to qualify as a dependent care assistance plan as defined in Section 129 of the Internal Revenue <br /> Code of 1986, as amended (the "Code"). This is an amendment or restatement of the Health Care <br /> Flexible Spending Account Plan dated October 1, 2011. The Plan Sponsor, Plan Administrator, <br /> Benefit Administrator, a benefits committee, and/or a third party claims administrator is hereby <br /> granted discretionary authority to determine eligibility for benefits and/or to construe the terms of <br /> the plan. <br /> Definitions <br /> a. Benefit Administrator- means an individual appointed by the Board of County <br /> Commissioners or other governing body of the Employer. <br /> b. Benefits -means the amounts paid to Participants under the Plan as reimbursements for <br /> Eligible Employment Related Expenses incurred by a Participant. <br /> c. Code—means the Internal Revenue Code of 1986 as amended. <br /> d. Dependent- means any individual who is a dependent of a Participant within the meaning <br /> of Code Section 152(a). <br /> e. Earned Income - means all income derived from wages, salaries, tips, self-employment and <br /> other employee compensation but does not include any amounts received (i) under the Plan <br /> or any other dependent care assistance program under Code Section 129; or(ii) as a <br /> pension or annuity. <br /> f. Effective Date—means October 1, 2015. <br /> g. Eligibility Requirement- means the requirement(s) for participation set forth herein. <br /> h. Eligible Employee - means any individual employed by the Employer for purposes of the <br /> Federal Insurance Contributions Act. <br />