Flex Plan Summary - Personnel - Sacramento County
Flex Plan Summary - Personnel - Sacramento County Flex Plan Summary - Personnel - Sacramento County
the Plan Year; and third, to provide increased benefits or reduced premiums to Participants insubsequent Plan Years.A new enrollment is required each year, even if you do not plan to change the amount set aside.Except for a change in status event, the only time you can enroll, change, or stop yourDependent Care Reimbursement Account is during Open Enrollment. However, in addition tothe normal list of qualifying events, there are some special events exclusive to the DCRA;oooA change in your day care costs, such as a rate decrease or increase, or receiving freeday careA change in your need for day care (your spouse loses employment or has a change inwork schedule)Your dependent ceases to satisfy the eligibility requirementsYou only have 30 days from date of hire or a change in status event to enroll or make a change.Any change you request must be on account of, consistent with, and correspond to your changein status event. All changes are on a prospective basis only.Eligible expenses may be reimbursed through your Dependent Care Reimbursement Account upto the balance available in the account on the date your claim is processed. If your claimexceeds the amount available in your account, the reimbursement will be made using theavailable funds. Additional reimbursements will be made after further funds are withheld fromyour paycheck by the County and deposited into your Dependent Care Reimbursement Account.To elect automatic reimbursement you must complete a Dependent Care Contract. A newcontract needs to be completed each calendar year. You will have 3 choices of the frequency ofreimbursement. The contract is available on the Employee Benefits Office website. Yourprovider will need to sign the contract.ELIGIBLE EXPENSESExpenses that are eligible for reimbursement under the Dependent Care Reimbursement Account areany expenses that you or your spouse incur so you can work, look for work, or go to school full time.Eligible dependents include:Dependent children under the age of 13 for whom you are entitled to a tax deductionDependent parents, provided they have a gross income of less than the exemptionamount in IRC 151(d) (income test);Any dependent who lived with you for more than half of the year and who is physicallyor mentally unable to care for himself/herself while you or your spouse are at work.10
Examples of types of dependent care:BabysittersFamily daycare, which is childcare in the home of the providerChildcare centers, which are usually a separate facility and not in a residenceNanny/au pair, which is a paid household employee who provides care in your homeNursery school and preschool, which are primarily for care and not educationAfter-school programs, church programs and other state licensed programsDay camp, if the purpose of sending the child is for the care and wellbeing of thechildINELIGIBLE EXPENSESExpenses not eligible for reimbursement because they are not primarily for care but for educationinclude:First-grade or higher grade expensesKindergarten costsExpenses for the educational portion of the boarding schoolCare provided by a nursing homeCare provided by another dependentCost of food, clothing or educationTransportation costs between your home and where the services were providedOvernight campPayments to your child who is under age 19 at the end of the calendar year orsomeone for whom you or your spouse could claim a deduction under IRC151(c), such as a relative living in the home Payments to your spouse or to the parent of the employee’s under age 13qualifying childThese are examples, and not a complete list, of the types of care that are either eligible or not eligiblefor reimbursement. Check with your tax consultant or the IRS for guidance.ENROLLMENT AND MAKING CHANGESYou may enroll during the 30 day period following your date of hire or return from an unpaid leave ofabsence. You may also enroll during Open Enrollment for a January 1 st effective date.Mid-year changes are only allowed if you have a “change in status” event (see page 25). If this occurs,you must inform the County with 30 days of the “change in status” event.11
- Page 1 and 2: Restated: October 2012FLEXIBLE BENE
- Page 3 and 4: COUNTY OF SACRAMENTOFLEXIBLE BENEFI
- Page 5 and 6: HOW THE FLEXIBLE BENEFIT PLAN WORKS
- Page 7 and 8: FLEXIBLE SPENDING ACCOUNTMEDICAL RE
- Page 9 and 10: DependentThe dependent must have be
- Page 11 and 12: Finance chargesFuneral expensesGend
- Page 13: FLEXIBLE SPENDING ACCOUNTDEPENDENT
- Page 17 and 18: PREMIUM CONVERSION OPTIONThe Premiu
- Page 19 and 20: The following examples are provided
- Page 21 and 22: make an additional catch-up contrib
- Page 23 and 24: Recognized Employee Organization (R
- Page 25 and 26: PARTICIPANTS’ KEY RESPONSIBILITIE
- Page 27 and 28: SOCIAL SECURITY AND TAXESSince the
- Page 29 and 30: GLOSSARYThe following words and phr
- Page 31 and 32: An eligible employee is not an empl
- Page 33: DEPARTMENT OF PERSONNEL SERVICESEMP
the <strong>Plan</strong> Year; and third, to provide increased benefits or reduced premiums to Participants insubsequent <strong>Plan</strong> Years.A new enrollment is required each year, even if you do not plan to change the amount set aside.Except for a change in status event, the only time you can enroll, change, or stop yourDependent Care Reimbursement Account is during Open Enrollment. However, in addition tothe normal list of qualifying events, there are some special events exclusive to the DCRA;oooA change in your day care costs, such as a rate decrease or increase, or receiving freeday careA change in your need for day care (your spouse loses employment or has a change inwork schedule)Your dependent ceases to satisfy the eligibility requirementsYou only have 30 days from date of hire or a change in status event to enroll or make a change.Any change you request must be on account of, consistent with, and correspond to your changein status event. All changes are on a prospective basis only.Eligible expenses may be reimbursed through your Dependent Care Reimbursement Account upto the balance available in the account on the date your claim is processed. If your claimexceeds the amount available in your account, the reimbursement will be made using theavailable funds. Additional reimbursements will be made after further funds are withheld fromyour paycheck by the <strong>County</strong> and deposited into your Dependent Care Reimbursement Account.To elect automatic reimbursement you must complete a Dependent Care Contract. A newcontract needs to be completed each calendar year. You will have 3 choices of the frequency ofreimbursement. The contract is available on the Employee Benefits Office website. Yourprovider will need to sign the contract.ELIGIBLE EXPENSESExpenses that are eligible for reimbursement under the Dependent Care Reimbursement Account areany expenses that you or your spouse incur so you can work, look for work, or go to school full time.Eligible dependents include:Dependent children under the age of 13 for whom you are entitled to a tax deductionDependent parents, provided they have a gross income of less than the exemptionamount in IRC 151(d) (income test);Any dependent who lived with you for more than half of the year and who is physicallyor mentally unable to care for himself/herself while you or your spouse are at work.10
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