Vote: approved

Item Text

A-2. THE MARICOPA COUNTY BENEFITS PLAN THIRD AMENDMENT AND RESTATEMENT Approve the third amendment and restatement of the Maricopa County Benefits Plan document which governs how employee health and welfare benefits (such as medical, pharmacy, behavioral health, etc) are administered. This Plan document governs basic issues of plan eligibility, enrollment and payroll withholding pursuant to the Internal Revenue Code. This document does not define specific benefit programs, which are adopted annually by the Board of Supervisors in separate actions. This amendment and restatement consolidates two existing plan documents and makes technical corrections and updates to reflect current applicable laws and regulations, but does not include substantive changes to County benefit plans. This Maricopa County Benefits Plan (Third Amendment and Restatement) amends and consolidates the Maricopa County Cafeteria Plan (Second Amendment and Restatement) and the Maricopa County Accident and Health Insurance Plan (Third Amendment and Restatement) into one Plan effective July 1, 2013. The Benefits Plan incorporates recent changes to federal law and benefits changes previously approved by the Board of Supervisors. The changes were reviewed with the Maricopa County Benefits Board of Trustees. As stated in the plan document, effective January 1, 1985, the Board of Supervisors of Maricopa County, Arizona, adopted the Maricopa County Cafeteria Plan, pursuant to section 125 of the Internal Revenue Code (the Code), in order to establish a “cafeteria plan” to provide to the County’s employees certain health, welfare and other benefits. The County also adopted and established certain other benefit plans which, subject to the eligibility requirements set forth in each plan, became available to the County’s employees for the purpose of providing the benefits described therein. Effective as of January 1, 1988, the County also amended and restated the Dependent Health Care Payment Plan in its entirety by adopting the Maricopa County Accident and Health Insurance Plan. Effective as of January 1, 2006, the Cafeteria Plan and the Maricopa County Accident and Health Insurance Plan were amended and restated to incorporate all prior amendments made to those Plans since their original Effective Date. Effective June 22, 2011, the Second Amendment and Restatement of the Cafeteria Plan and the Third Amendment and Restatement of the Maricopa County Accident and Health Insurance Plan were implemented. (C-39-14-001-3-00)