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2016-129N
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2016-129N
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Last modified
9/26/2016 12:02:26 PM
Creation date
9/26/2016 12:02:22 PM
Metadata
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Template:
Official Documents
Official Document Type
Plan
Approved Date
08/16/2016
Control Number
2016-129N
Agenda Item Number
8.RR.
Entity Name
IRC Board of County Commissioners
Subject
Health Care Flexible Spending Account Plan
Section 125 of Internal Revenue Code
Effective 10/1/2015
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i. Eligible Employment Related Expenses - means all Employment Related Expenses <br /> incurred by a Participant which are paid to a person who is not: <br /> • a Dependent of the Participant; <br /> • the Participant's Spouse; or <br /> • a child of the Participant under the age of 19. <br /> j. Employ- means the Indian River County Board of County Commissioners and affiliated <br /> political subdivisions that have elected to participate. <br /> k. Employment Related Expenses - means expenses incurred for Qualifying Services or for <br /> the cost of sending a child of the Participant to a Qualifying Day Care Center. <br /> 1. Participant - means any Employee who has satisfied the eligibility requirements under <br /> Article III of the Plan. <br /> in. Plan Administrator- means the Indian River County Board of County Commissioners or its <br /> designee, if any. <br /> n. Plan Year- The initial Plan Year for this Plan Document is October 1, 2015 to September <br /> 30, 2016. Subsequent Plan Years shall be twelve (12) month periods beginning each <br /> October 1 and ending on the following September 30. <br /> o. QualifyiniZ Day Care Center- means: <br /> • a day care center which complies with all applicable laws and regulations; <br /> • provides care for more than six individuals, other than individuals who reside at the <br /> day care center; and <br /> • receives a fee payment or grant for providing Qualifying Services for the <br /> individuals. <br /> p. Qualifying Individual - means: <br /> • a Dependent of a Participant who is under the age of 13; <br /> • a Dependent of a Participant who is physically or mentally incapable of caring for <br /> himself; or <br /> • the Spouse of a Participant, if he is physically or mentally incapable of taking care <br /> of himself. <br /> 2 <br />
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