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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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1.23 "Qualifying Event" means an event which would create an opportunity, under certain <br /> conditions, for an Employee to enroll in benefits, change benefit elections or cease participation <br /> in Qualified Benefits offered under this Plan at times other than during open enrollment. <br /> 1.24 "Section 125" means Code Section 125 which is titled"Cafeteria Plans". <br /> ARTICLE 2 —ELIGIBILITY AND PARTICIPATION <br /> 2.01 Eligibility to Participate. <br /> Each active Employee who is eligible to participate in for a health insurance plan sponsored <br /> by the Employer is eligible to participate in this Plan and underlying Qualified Benefits. <br /> No enrollment in this Plan is necessary. Participation is automatic if the Employee enrolls <br /> in one or more Qualified Benefits. <br /> The provisions of this Article are not intended to override any eligibility requirement(s) or <br /> waiting period(s) specified in applicable Benefit Plans or Policies, and the terms of <br /> eligibility and participation for the Benefit Plans and Policies shall be subject to the <br /> requirements of their respective governing documents. <br /> 2.02 Termination of Participation. <br /> Participation ends on the earlier o£ <br /> • The date your eligibility ends; <br /> • The date your employment ends; or <br /> • The date this Plan is terminated <br /> Certain laws such as COBRA and FMLA may allow you to continue participating in the <br /> Benefit Plans or Policies available under this Plan; however, you may not be eligible to use <br /> this plan to obtain tax-free benefits. <br /> Page 4 <br />
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