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R92-18 APPROVING PLANS AND AUTHORIZING AGREEMENTS - SECTION 125 CAFETERIA PLANS
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R92-18 APPROVING PLANS AND AUTHORIZING AGREEMENTS - SECTION 125 CAFETERIA PLANS
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7/25/2016 11:08:35 AM
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Resolution/Ordinance
Res Ord Num
R92-18
Res Ord Title
APPROVING PLANS AND AUTHORIZING AGREEMENTS - SECTION 125 CAFETERIA PLANS
Approved Date
2/17/1992
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., . t . <br /> � <br /> coverage under the Plan such Participants Or reduce and/or <br /> terminate such contributions and/or benefits under the P1a11, ds <br /> shall be necessary to assure that in the judgment of the Plan <br /> Adminiatrator, the Plan thereafter daes not so disCrlminate. <br /> �TICLE III <br /> Pl�N �ENEFITS <br /> 3 _Ol Amount of Benefit. Subject to the conditions and <br /> limitations of the Plan, each Participant will be entitled to <br /> reimbursement from the Employer ot the Employment Related <br /> Expe�ses for Dependent Care Costs (as defined in section 3 . 02) <br /> incurred during each Plari Year beginning on and after J��udrv l. <br /> 1��2 to the extent that such costs do not exceed an amot,tnt equal <br /> to the lesser o£: <br /> (a) the total Employment Related Expenses for Dependent <br /> Care Cdsts paid durinq that Plan Year; <br /> (b) the maximum limitation� set forth in the <br /> t oP D Flexible Bec�efits P1aYi; or <br /> (c} the ��Earned Income Limitation", as defined in Section <br /> 129 (b) of the �Internal Revenue Code of 1954 ("Code��) . <br /> 3 .02 Emplovmen� Related Expenses for bependent C�re <br /> Costs• <br /> (a) the term "Emplvyzaent Rela�ted Expenses for Depend�nt <br /> care costs�� , as usefl in the Plan, means amounts paid by <br /> a Participant for those services, which if otherwise <br /> paid for by the Participant, would be censidered <br /> Employer-Related Expenses under Code Section 21(b) (2) , <br /> substituting therein the definition of "qualifyinq <br /> individual�� se� out in Section 3.02 (b) , and more <br /> specifically: <br /> (i) expenses incurred to provide babysitting <br /> services, either in the home of the <br /> Participant vr in the home of the babysitter; <br /> (ii} expenses �incurred to provide a campanion for <br /> a spouse or other qualifying individual who <br /> is unable to care for himsel=; or <br /> (iii) • expenses incurred ta provide day care <br /> or nursery services at a state or locally <br /> lfcensed facility; or <br /> (iv} expenses incurred to provide summer cfay camp. <br /> (b) ��Qualifying individual�� shali have the same meaning as <br /> under Code Sec�ian 21 (b) (1) . <br /> -3- 'i <br />
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