Vote: adopted

Item Text

A-4. THE MARICOPA COUNTY LIMITED SCOPE FLEXIBLE SPENDING ACCOUNT PLAN Approve the Maricopa County Limited Scope Flexible Spending Account Plan document which is effective July 1, 2013 and governs how this limited purpose health care flexible spending account is administered in pursuant to the Internal Revenue Code. 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. The Maricopa County Limited Scope Flexible Spending Account Plan incorporates recent changes to federal law. The changes were reviewed with the Maricopa County Benefits Board of Trustees. This Plan is available only to those employees who have a Health Savings Account and are therefore ineligible to participate in the Maricopa County Health Care Flexible Spending Account Plan. As stated in the plan document, the purpose of the Maricopa County Limited Scope Flexible Spending Account Plan is to allow Employees who become Participants in this Plan to obtain reimbursement for certain Limited Scope Covered Health Expenses (dental and vision) on a tax free basis, as provided under section 105(b) of the Internal Revenue Code of 1986 (the Code). This Plan is intended to qualify as a “self-insured medical expense reimbursement plan” maintained under section 105 of the Code and regulations issued thereunder, and as a Benefits Plan as that term is defined in the Maricopa County Benefits Plan. This Plan shall be interpreted and construed in accordance with that intention. In no event shall this Plan be administered or construed to constitute a plan of deferred compensation, and in no event shall this Plan be administered in a manner that is inconsistent with the Maricopa County Benefits Plan. (C-39-14-003-3-00)