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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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If eligibility ceases during a Plan Year,the former Participant may not make a new election for the <br /> remainder of the Plan Year. <br /> Participation in the Health Care Flexible Spending Account may be continued beyond the <br /> termination of eligibility as permitted under the Family Medical Leave Act (FMLA) as described <br /> in section 2.03 of the Section 125 or the Consolidated Omnibus Budget Reconciliation Act <br /> (COBRA). <br /> Continuation of Coverage <br /> Participants and qualified dependents may have a right to continue coverage under the provisions <br /> of COBRA through the end of the plan year in which coverage would otherwise cease. <br /> Benefits <br /> The Employer shall establish minimum and maximum annual Employee contributions for each <br /> Plan Year, subject to statutory limits. Such minimum and maximum annual Employee <br /> contributions shall be communicated to Employees during the annual enrollment period or upon <br /> eligibility, as applicable. <br /> The amount available for reimbursement shall be the Employee's Anticipated Contributions during <br /> the Plan Year minus the amount already reimbursed during the Plan Year via check, direct deposit, <br /> debit card transaction or other means. <br /> Not later than ninety(90) days following the date upon which the Participant submits appropriate <br /> claim information,the Employer shall reimburse the Participant up to the Anticipated Contribution <br /> for a given Coverage Period for all eligible expenses incurred by the Participant during the Plan <br /> Year and defined as reimbursable under Code Section 105 for himself and his spouse and/or his <br /> tax dependents, if any. <br /> The Employer shall not reimburse the Participant for any amounts payable under any other <br /> employee benefit plan or policy or any individual insurance by which the Participant, his spouse, <br /> or dependents are covered. All such reimbursements must comply with Code Section 213(d), <br /> however, the Employer may restrict or limit such coverage by means of administrative rules <br /> provided such rules are made known to Employees prior to the beginning of each Plan Year or the <br /> date of the Employee's eligibility, as applicable. The IRS and other government entities may <br /> further restrict or limit which expenses are eligible. The Plan Administrator shall have final <br /> discretion as to which expenses are eligible for reimbursement. <br /> 3 <br />
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