IGA SUPERIOR COURT JUDGES BENEFITS - FINAL JUL 6 2017.DOCX

INTERGOVERNMENTAL AGREEMENT
BETWEEN MARICOPA COUNTY AND THE STATE OF ARIZONA
REGARDING PAYMENT FOR SUPERIOR COURT JUDGES' BENEFITS
This Intergovernmental Agreement ("Agreement") is between the County of Maricopa, a
political subdivision of the state ("County") and the State of Arizona, acting through the
Arizona Department of Administration, ("State") (collectively, "Parties").
STATUTORY AUTHORIZATION
1. A.R.S. §§ 11-251(34) and (50) authorize the County, and A.R.S. §§ 38-651
through 38-658 authorize the State, to provide employee benefits through
cafeteria plans.
2. A.R.S. §§ 11-951 et seq. authorize public entities to enter into intergovernmental
agreements for the provision of services or for joint or cooperative action.
BACKGROUND
3. Up until certain statutory changes described below, Judges of the Superior Court
of Arizona in Maricopa County ("Judges") received half of their annual salaries
from the State and half from the County, and had the option of selecting employee
benefits provided by the State or those provided by the County. For the Judges
selecting State-provided benefits, the employees' contribution to benefits
payments was deducted from the portion of the salary paid by the State.
4. In the Forty-Ninth Legislature, Seventh Special Session, the Legislature enacted
House Bill 2006 as Laws 2010, chap. 6, § 2, with the following effect: A.R.S.
§ 12-128 was amended, effective June 15, 2010, to provide that in counties with a
population exceeding two million persons, the County shall pay one hundred
percent of the Judges' annual salaries. Thereafter, in the Forty-Ninth Legislature,
Second Regular Session, the Legislature enacted Senate Bill 1100 as Laws 2010,
chap. 238, § 3, which further amended A.R.S. § 12-128 to provide that the change
in funding shall begin in fiscal year 2010-2011. The general effective date for the
laws of the second regular session is July 29, 2010. Based on their best
interpretation of these laws, the Parties believe that the Legislature intended the
County to begin paying one hundred percent of the Judges' salaries for every pay
day after June 18, 2010. The Judges will continue to be State employees.
5. The Parties desire that the Judges continue to have the option to select between
State or County-offered benefits, and believe that this involves the exercise of a
joint, shared power between them.
PURPOSE OF THE AGREEMENT
6. The purpose of this Agreement is to set forth the terms and conditions under
which the County will transmit to the State (or other designated party) payments
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for employee benefits provided to Judges under the State's Benefit Options Plan
and to delineate the options available to Judges and the obligations of the Parties
with respect to Judges’ benefits. Nothing in this Agreement is intended, or shall
be construed, to denote or designate the County as the employer or joint
employer of the Judges. The Parties agree that the Judges are not intended to
be and shall not be considered employees of Maricopa County, and nothing in this
Agreement constitutes the exercise by the County of control or direction over the
Judges. Further, it is the intent of the Parties that the State retains control over
the employment of all Judges.
TERM, EFFECTIVE DATE, RENEWAL AND TERMINATION
7. Term and Effective Date: The term of this Agreement is ten (10) years,
beginning July 1, 2015 and ending June 30, 2025, unless terminated sooner
pursuant to the terms of this Agreement. This Agreement shall become effective
as of the date it is approved by the Maricopa County Board of Supervisors and the
Director of the Arizona Department of Administration.
8. Renewal: Not less than thirty (30) days prior to the expiration of this Agreement
the Parties shall confer with each other and determine if written consent to
continue the Agreement will be forthcoming.
9. Termination:
a. Either Party may terminate this Agreement by delivering a notice of
termination to the other Party. The notice shall contain a date certain for
such termination, which date must be at least thirty (30) days after the date
the notice is given to the other Party. In addition, the Parties can
terminate this Agreement at any time by mutual agreement.
b. In the event of a material breach of any of the provisions of this Agreement,
the non-defaulting Party may terminate this Agreement by delivering
written notice to the defaulting Party specifically setting forth the nature of
the breach. Upon being served with such notice, the defaulting Party shall
have ten (10) days in which to cure said breach. If said breach has not
been cured within the ten (10) days, then this Agreement shall be deemed
terminated as set forth in the notice, and both Parties hereto shall perform
their respective obligations up to the effective date of such termination.
c. This Agreement may be cancelled in accordance with A.R.S. § 38-511 if
within three (3) years of its execution, any person significantly involved in
the initiating, negotiating, securing, drafting or creation of this Agreement
becomes an employee or agent of the other party to the Agreement in any
capacity or a consultant to the other party with respect to the subject matter
of this Agreement. The Parties each represent that, as of the date of
execution of this Agreement, they are not aware of any facts or
circumstances which would give rise to a cancellation right in favor of any
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Party pursuant to A.R.S. § 38-511.
d. Notwithstanding the foregoing, the provisions of this Agreement relating to
payment for services shall become effective when funds assigned for the
purpose of compensating the Parties as herein provided are actually
available to the Parties for disbursement. The Parties shall be the sole
judge and authority in determining the availability of funds due under the
Agreement. The Parties shall keep each other fully informed as to the
availability of funds. If any action is taken by any state agency, federal
department or any other agency or instrumentality to suspend, decrease,
or terminate its fiscal obligations under, or in connection with, this
Agreement, the affected Party may amend, suspend, decrease, or
terminate its obligations under, or in connection with, this Agreement. In
the event of termination, the Parties shall be liable for payment only for
services rendered prior to the effective date of the termination, provided
that such services are performed in accordance with the provisions of this
Agreement. The Parties shall give written notice of the effective date of
any suspension, amendment, or termination under this Paragraph 9(c) at
least sixty (60) days in advance.
OBLIGATIONS OF THE PARTIES
10.Responsibilities of the County:
a. The County hereby designates the State's Benefit Options Plan as a
Benefit Plan as defined in the Maricopa County Benefits Plan (as amended
and restated).
b. The County shall take all necessary steps to authorize Judges to change
benefits options during either the State’s or the County’s open enrollment
periods. If a Judge changes his/her benefits during the State’s open
enrollment period, the County’s intention is that this shall be considered a
qualifying event for purposes of enrolling, changing or dropping coverage
under available County benefits plans. In addition, if a Judge has
coverage through his/her spouse, and changes coverage during the open
enrollment period of his/her spouse, the County intends that this shall be
considered a qualifying event for purposes of enrolling, changing or
dropping coverage under available County benefits plans.
c. For every Judge electing to participate in State-offered benefits, the County
shall collect the employee portion of the premium payments for such
benefits as authorized by a salary reduction order executed by each Judge
electing to receive State-offered benefits ("Participating Judge"). This
shall include any authorized deductions for State-authorized independent
retirement plans such as 401(a) or 457 deferred compensation plans.
Each Participating Judge must provide the State an enrollment form (see
Exhibit A) for enrollment elections, open enrollment changes, and qualified
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life events within five (5) days of completion. Effective dates of Judges’
elections from State-offered benefits will be subject to the State of Arizona
Cafeteria Plan and the Arizona Administrative Code.
d. Notwithstanding the Maricopa County Benefits Plan (as amended and
restated), Judges shall not be eligible for any medical waiver payment(s)
provided to County employees who decline medical coverage.
e. On a bi-weekly basis, on or before the Friday of each pay week, the County
shall transmit to the State an amount that equals the total amount due for
each Participating Judge's elected State-offered benefits (with the
exception described in paragraph (f) below). These payments shall be
made via check or electronic fund transfer payable to the State’s Health
Insurance Trust Fund. The County shall continue making such payments
each pay period until this Agreement is amended or terminated.
f. Any payroll deductions that are made in connection with State-authorized
independent retirement plans shall be remitted by the County directly to the
retirement plan provider.
g. To the extent the County becomes aware of changes, the County shall
notify the State of changes to an eligible Judge's address and any change
in status affecting an eligible Judge's rights under the State’s Benefit
Options Plan.
h. The County shall provide the State annually (within fourteen days of the
start of the State's Open Enrollment period for Benefit Options)
demographic data for all eligible Judges. Demographic data includes
each Judge's annual salary, address, and dependent information.
i. The County shall provide the State the same demographic data about each
newly-appointed Judge within five days of the Judge's employment date.
j. The County shall exchange data through ADOA’s File Transfer Protocol
(FTP).
11.Responsibilities of the State:
a. The State shall take all necessary steps to authorize Judges to change
benefits options during either the State’s or the County’s open enrollment
periods. If a Judge changes benefits during the County’s open enrollment
period, the State’s intention is that this shall be considered a qualifying
event for purposes of enrolling, changing or dropping coverage under
available State benefits plans.
b. The State shall notify the County of: (1) which Judges are eligible Judges;
and (2) the total amount due to the State per bi-weekly pay period for each
Participating Judge based on each Participating Judge's benefit enrollment
for each benefit category (excluding amounts withheld for contribution to
individual retirement plans). The State shall break down the amount due
by (i) employee pre-tax contribution, (ii) employee post-tax contribution,
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and (iii) employer contribution. The State shall further specify the amount, if
any, attributed to contributions to (a) a dependent care flexible spending
account ("FSA”), (b) health care flexible spending account, (c) limited
scope flexible spending account, (d) health savings account ("HSA”), and
(e) individual retirement accounts. The State shall provide notification
through a bi-weekly file (see Exhibit B- Maricopa County Eligibility File)
delivered to the County within five (5) days of the close of each payroll
period.
c. The State shall notify the County through a bi-weekly file (see Exhibit B-
Maricopa County Eligibility File) delivered to the County within five (5) days
of the close of each payroll period of any changes to the bi-weekly amount
due for any Participating Judge as a result of changes in (1) benefit costs
or (2) the Participating Judge's benefit elections.
d. The State shall exchange data through ADOA’s File Transfer Protocol
(FTP).
e. The State shall use the funds received from the County pursuant to this
Agreement to provide benefits selected by the Participating Judges, in the
same fashion as for other State employees who participate in Benefit
Options.
f. The State shall be responsible for all communications with the eligible
Judges concerning their State-offered benefits.
g. To the extent the State becomes aware of changes, the State shall notify
the County of changes to an eligible Judge's address and any change in
status affecting an eligible Judge's rights under the Maricopa County
Benefits Plan.
12.Available Benefit Options: Subject to applicable limitations set forth in the
Maricopa County Benefits Plan and State’s Benefit Options Plan, Judges will be
permitted to select from all benefits options offered by the State or the County,
including but not limited to: medical plans (and corresponding pharmacy and
behavioral health plans), dental plans, life insurance, accidental death and
dismemberment insurance, and any other voluntary benefits offered to State or
County employees. Judges may elect dual coverage in life insurance and
long-term disability benefit categories; however, Judges will not be permitted to
elect dual coverage in the medical, pharmacy, behavioral health, dental and vision
benefit categories, and may only participate in either County or State 401(a) or
457(b) plans, but not both.
13.IRS Compliance: To the extent allowed in order to maintain the benefit plans as
“cafeteria plans” under section 125 of the Internal Revenue Code and the
regulations thereunder, Judges will be permitted to enroll in FSAs established at
either the State or the County, but not both. Judges who choose a
high-deductible health plan (HDHP) with an HSA are not eligible to participate in a
general healthcare FSA per IRS regulations, and will be limited to one HSA in
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conjunction with the HDHP elected.
MISCELLANEOUS TERMS
14.To the extent permissible under A.R.S. §§ 41-621 et seq. and 11-981 and not
prohibited by A.R.S. § 35-154, each Party does hereby indemnify and hold
harmless the other Party, including any of the Parties' departments, agencies,
officers, employees, elected officials or agents, from any and all liability which is
the result of the intentional conduct, negligence, or omission of the indemnifying
Party, its departments, agencies, officers, employees, elected officials or agents,
in connection with the performance of their respective responsibilities under this
Agreement.
15.The Parties warrant that they are in compliance with A.R.S. § 41-4401 and further
acknowledge that:
a) Any contractor or subcontractor who is contracted by a Party to perform
work related to this Agreement shall warrant their compliance with all
federal immigration laws and regulations that relate to their employees
and their compliance with A.R.S. § 23-214(A);
b) That any breach of the warranty, shall be deemed a material breach of
the contract that is subject to penalties up to and including termination
of the contract;
c) The Parties retain the legal right to inspect the papers of any contractor
or subcontractor employee who performs work related to this
Agreement to ensure that the contractor or subcontractor is complying
with the warranty above and that the contractor agrees to make all
papers and employment records of said employee available during
normal working hours in order to facilitate such an inspection; and
d) Nothing in this Agreement shall make any contractor or subcontractor
an agent or employee of the Parties to this Agreement.
16.It is understood that each of the parties shall comply with the provisions of State
Executive Order 2009-9, Title VI of the Civil Rights Act of 1964, as amended,
Section 504 of the Rehabilitation Act of 1973, as amended, and the Americans
with Disabilities Act, as amended.
17.This Agreement does not imply authority to perform any tasks, or accept any
responsibility, not expressly stated in this Agreement.
18.This Agreement does not create a duty or responsibility unless the intention to do
so is clearly and unambiguously stated in this Agreement.
19.This Agreement contains the entire agreement of the Parties with respect to its
subject matter and supersedes all prior and contemporaneous agreements,
understandings, and inducements, whether express or implied, oral or written.
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20.Any change, modification or extension of this Agreement must be in the form of a
written amendment to this Agreement signed by duly authorized representatives
of both Parties.
21.This Agreement has been arrived at by negotiation and shall not be construed for
or against any Party.
22.The Parties agree that all of the conditions set forth herein are material to this
Agreement and a breach of any condition is a breach of this Agreement.
23.The failure of either Party to insist in any one or more instances upon the full and
complete performance of any of the terms and provisions of this Agreement to be
performed by the other Party or to take any action permitted as a result thereof
shall not be construed as a waiver or relinquishment of the right to insist upon full
and complete performance of the same or any other covenant or condition either
in the past or in the future. The acceptance by either Party of sums less than may
be due and owing at any time shall not be construed as an accord and
satisfaction.
24.The substantive laws of Arizona (without reference to any choice of law principles)
shall govern the interpretation, validity, performance and enforcement of this
Agreement. The Parties further agree to cooperate in all ways reasonable and
necessary to comply with the applicable statutes, including amending this
Agreement as needed in the future and making any refunds or payments that
might be required to bring the Parties into full compliance with applicable law.
25.Nothing in this Agreement is intended to create any third party beneficiary rights
and the State and County expressly state that this Agreement does not create any
third party rights of enforcement.
26.This Agreement may be executed in any number of counterparts, all such
counterparts shall be deemed to constitute one and the same instrument, and
each of said counterparts shall be deemed an original hereof.
27.If the last day of any time period stated herein shall fall on a Saturday, Sunday or
legal holiday in the State of Arizona, then the duration of such time period shall be
extended so that it shall end on the next succeeding day which is not a Saturday,
Sunday or legal holiday.
28.Time is of the essence in this Agreement.
29.Except as expressly provided herein, no party may delegate or assign its rights or
responsibilities under this Agreement without prior written approval of the other
party and any purported assignment or delegation in violation of this provision
shall be void.
30.Any and all notices required or permitted under this Agreement shall be given in
writing and addressed as follows:
Notice to the State shall be addressed as follows:
Marie Isaacson
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Benefits Director,
Arizona Department of Administration, BSD
100 North 15th Avenue, Suite 260
Phoenix, Arizona 85007
Copies to:
Scott Bender, Manager
Plan Administration
Arizona Department of Administration, BSD
100 North 15th Avenue, Suite 260
Phoenix, Arizona 85007
Rex Nowlan
Section Chief Counsel
Administrative Law Section
Office of the Attorney General
1275 West Washington Street
Phoenix, Arizona 85007
The notices to the County described in paragraph 11 of this Agreement shall be
addressed as follows:
Portia Lomax
Payroll and Employee Records Manager
Maricopa County
301 West Jefferson Street, 2nd Floor
Phoenix, Arizona 85003
plomax@mail.maricopa.gov
All other notices to the County shall be addressed as follows:
Joy Rich
County Manager
301 West Jefferson Street, 10th Floor
Phoenix. Arizona 85003
and
Maricopa County Board of Supervisors
Attn: Clerk of the Board
301 West Jefferson Street, 10th Floor
Phoenix, Arizona 85003
Copy to:
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Benefits Plan Administrator
Maricopa County Department of Employee Benefits and Health
301 West Jefferson Street, Suite 3200
Phoenix, Arizona 85003
[End of Agreement - Signature Page Follows]
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SIGNATURE PAGE
MARICOPA COUNTY STATE OF ARIZONA
Approved and Accepted by: Approved and Accepted by:
________________________________ ________________________________
Denny Barney, Chairman Date Marie Isaacson, Benefits Director
Date
Board of Supervisors Arizona Department of Administration
Attested to by:
______________________________________
Clerk of the Board of Supervisors Date
(continued on next page)
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COUNTY ATTORNEY APPROVAL
Pursuant to A.R.S. § 11-952, I hereby state that I have reviewed the proposed
Intergovernmental Agreement and declare the Agreement to be in proper form and within
the powers and authority granted to the Parties by their respective governing bodies
under the laws of the State of Arizona.
By: _________________________________ ___________
Deputy County Attorney Date
ATTORNEY GENERAL INTERGOVERNMENTAL AGREEMENT DETERMINIATION
Attorney General Contract No. ______________________, which is an Agreement
between public agencies, has been reviewed pursuant to A.R.S. § 11-952 by the
undersigned Assistant Attorney General, who has determined that it is in the proper form
and is within the powers granted under the laws of the State of Arizona to those Parties
to the Agreement represented by the Attorney General.
Dated this __ of ________________, 2017
______________________________________
Assistant Attorney General
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Exhibit A - Maricopa County Judge State Enrollment Form Active
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Exhibit A - Maricopa County Judge State Enrollment Form Retiree
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Exhibit B - Maricopa County Judge State Eligibility File Layout
Maricopa County Eligibility File Layout
EMPLOYEE RECORD: Note If a Judge chooses to not elect any voluntary benefits with ADOA, the row is
highlighted in light yellow
and it states “NO VOLUNTARY BENEFITS”.
Column FIELD NAME VALUE, EXAMPLES REQUIRED DEFINITION
1. SSN, Value: '01' for YES
Employee records
Example 000-00-0000
2. EIN Value: Employee YES
Identification Number
3. Status Values: Current YES
employee status
Example: C1
4. EMPLOYEE LAST Value: Employee name YES
NAME
No punctuation, except
for hyphen &
apostrophe
5. EMPLOYEE FIRST Value: Employee name YES
NAME
No punctuation
6. Medical: Values: Group Code YES
Medical Code
Example: BCES, ATHS,
CGES, UNPS, WHLT
7. Medical: Value: Employee YES if Option will change based on number of dependents
Medical Option, coverage option coverage covered
elected
Example EMPLOYEE, EE
+ 1 ADULT, EE + 1
CHILD, EE + FAMILY
8. Medical: Value: HRIS EE YES if Code will change based on number of dependents covered
Employee Deduction Code coverage
elected
Pre-Tax Example M017,
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Column FIELD NAME VALUE, EXAMPLES REQUIRED DEFINITION
Deduction Code M023,M027, M025
9. Medical: Value: Employee cost YES if Cost will vary based on election
Employee per pay period coverage
elected
Pre-Tax Example $18.46,$54.92,
Amount, $102.00, $161.54
Employer
10. Medical: Value: HRIS EE YES if Code will change based on number of dependents covered
Employer Deduction Code coverage
elected
Deduction Code, Example M018,
Employer M024,M028, M027
11. Medical: Value: Employer cost YES if Cost will vary based on election
Employer per pay period coverage
elected
Deduction Example
Amount $253,85,$522.92,
$648.46, $695.08
12. Medical: Value: Health Saving YES if Only applicable when enrolled on the HSA plan.
Employer Account Code for HSA coverage
members elected
Health Savings
Code Example M200
13. Vision: Vision Values: Group Code YES if
Code coverage
Example: AVVS, WVIS elected
14. Vision: Vision Value: Employee YES if Option will change based on number of dependents
Option coverage option coverage covered
elected
Example EMPLOYEE, EE
+ 1 ADULT, EE + 1
CHILD, EE + FAMILY
15. Vision: Pre-Tax Value: HRIS EE YES if
Deduction Code Deduction Code coverage
elected
Example V003
16. Vision: Value: Employee cost YES if Cost will vary based on election
Employee per pay period coverage
elected
Pre-Tax
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Column FIELD NAME VALUE, EXAMPLES REQUIRED DEFINITION
Amount. Example $1.84,$7.43
17. Dental: Dental Values: Group Code YES if Code will change based on plan elected
Code coverage
Example: TODS, DLDS, elected
WDNT
18. Dental: Dental Value: Employee YES if Option will change based on number of dependents
Option coverage option coverage covered
elected
Example EMPLOYEE, EE
+ 1 ADULT, EE + 1
CHILD, EE + FAMILY
19. Dental: Value: HRIS EE YES if
Employee Deduction Code coverage
elected
Pre-Tax Example D005,D007
Deduction Code
20. Dental: Value: Employee cost YES if Cost will vary based on election
Employer per pay period coverage
elected
Deduction Example $14.30,$30.33,
Amount. $48.26
21. Dental: Value: HRIS ER YES if
Employer Deduction Code coverage
elected
Deduction Code Example D006, D008
22. Dental: Value: Employer cost YES if Cost will vary based on election
Employer per pay period coverage
elected
Deduction Example $2.29,$4.58,
Amount. $6.32
23. Basic Life: Basic Values: Group Code YES
Life Code
Example: BASC
24. Basic Life: Basic Value: Election amount YES
Life Amount
Example $15,000
25. Basic Life: Value: HRIS ER YES
Employer Deduction Code
Deduction Code Example 732
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Column FIELD NAME VALUE, EXAMPLES REQUIRED DEFINITION
26. Basic Life: Value: Employer cost YES
Employer per pay period
Deduction Example $0.69
Amount.
27. Supplemental Values: Group Code YES if
Life: coverage
Example: HELS, WSPL elected
Supplemental
Life Code
28. Supplemental Value: Election amount YES if Employees may elect up to three times annual salary
Life: coverage
Example $25,000, elected
Supplemental $200,000, $215,000
Life Amount
29. Supplemental Value: HRIS EE Pre-Tax YES if
Life: Employee Deduction Code coverage
elected
Pre-Tax Example L001
Deduction Code
30. Supplemental Value: Employee YES if Cost will vary based on election amount. Deduction is
Life: Employee Pre-Tax cost per pay coverage considered Pre-Tax up to $35,000
period elected
Pre-Tax Amount
Example $4.20, $6.92,
$9.69
31. Supplemental Value: HRIS EE Post-Tax YES if
Life: Employee Deduction Code coverage
elected
Post Tax Example L101
Deduction Code
32. Supplemental Value: Employee YES if Cost will vary based on election amount. Deduction is
Life: Employee Post-Tax cost per pay coverage considered Post-Tax after $35,000
period elected
Post Tax
Amount. Example $19.80,
$21.60, $49.85
33. Dependent Life: Values: Group Code YES if
Dependent Life coverage
Example: DLHS, WVDL elected
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Column FIELD NAME VALUE, EXAMPLES REQUIRED DEFINITION
Code
34. Dependent Life: Value: Election amount YES if Coverage offered between $2,000-$50,000
Dependent Life coverage
Example elected
Amount $10,000,$15,000,$50,00
0
35. Dependent Life: Value: HRIS EE Post-Tax YES if
Employee Post Deduction Code coverage
elected
Tax Deduction. Example L105
36. Dependent Life: Value: Employee YES if Cost will vary based on election amount
Employee Post Post-Tax cost per pay coverage
period elected
Tax Amount.
Example $2.17,
$3.25,$10.85
37. Long Term Values: Group Code YES
Disability (LTD):
Example: HELS
LTD Coverage
38. Long Term Deduction Code YES
Disability (LTD):
Example 7520
Employer
Deduction Code
39. Long Term Value: Employer cost YES
Disability (LTD): per pay period
Employer Example $8.16
Deduction
Amount.
40. Medical Flexible Values: Group Code YES if
Spending-: coverage
Example: MFLS, WMFL, elected
Dependent Care LMFS
Flex Code
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Column FIELD NAME VALUE, EXAMPLES REQUIRED DEFINITION
41. Medical Flexible Value: Election amount YES if Annual limit $5,000 per year
Spending-: coverage
Example $1,000, elected
Annual Amount $2,000, $5,000
42. Medical Flexible Deduction Code YES if
Spending-:, coverage
Example F001 elected
Employee
Pre-Tax
Deduction Code
43. Medical Flexible Value: Employee cost YES if Amount vary based on elected amount
Spending-: per pay period coverage
elected
Employee Example $76.93,$96.16,
Pre-Tax $98.08
Amount.
44. Dependent Care Values: Group Code YES if
Flexible coverage
Example: DCFS, WDFL elected
Spending-:
Dependent Care
Flex Code
45. Dependent Care Value: Election amount YES if Annual limit $5,000 per year
Flexible coverage
Example $1,000, elected
Spending-: $2,000, $5,000
Annual Amount
46. Dependent Care Deduction Code YES if
Flexible coverage
Example F005 elected
Spending-:,
Employee
Pre-Tax
Deduction Code
47. Dependent Care Value: Employee cost YES if Amount vary based on elected amount
Flexible per pay period coverage
elected
Spending-: Example $76.93,$96.16,
Employee $98.08
Pre-Tax
Amount.
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Column FIELD NAME VALUE, EXAMPLES REQUIRED DEFINITION
48. MC EIN-This is Value Maricopa YES
Maricopa Employee ID
County’s Example: 811000000
Employee
Identification
Number that is
provided by
Maricopa
County
49. Total Employee Value: This is a total YES if
Pre-Tax of all the employee coverage
elected
Pre-Tax deductions
Example: $105.13,
$254.43
50. Total Employee Value: This is a total YES if
After-Tax of all the Employee coverage
elected
After-Tax
deductions
Example; $49.85,
$60.70
51. Total Employer Value: This is a total YES if
of all Employer paid coverage
elected
deductions
Example:$35.3.14,
$536.35, $661.89
52. Comments Value: Comments / No
Feedback
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