HomeMy WebLinkAbout06-006Resolution No.
RESOLUTION AMENDING THE BUTTE COUNTY FLEXIBLE BENEFITS PLAN
WHEREAS, the County of Butte (the "Employer"} previously adopted a Code Section
105 Health Care Spending Account ("HCSA"} and a Code Section 129 Dependent Care
Spending Account ("DCSA"), collectively referred to as the Flexible Benefits Plan (the "Plan"};
and
WHEREAS, the Internal Revenue Service issued Notice 2005-42, which permits
employers to amend the Health FSA and the Dependent Care FSA to establish a grace period
(the "Grace Period") not to exceed the 15~ day of the third month following the end of the Plan
Year during which Plan participants may use all or a portion of the unused Health FSA and
Dependent Care FSA salary reduction amounts from the prior year for eligible expenses incurred
during the plan year; and
WHEREAS, effective December 31, 2005, the Employer desires to amend the Plan, the
Health FSA and the Dependent Care FSA to establish a grace period that is consistent with the
requirements set forth in 2005-42; and
WHEREAS, the undersigned officer has been authorized by the Employer to approve
and adopt amendments to the Plan, the Health FSA and the Dependent Care FSA as the
undersigned officer determines necessary.
NOW, THEREFORE, BE IT RESOLVED that the undersigned officer hereby
approves of an amendment to the Plan, the Health FSA and the Dependent Care FSA, effective
December 31, 2005, that.establishes agrace period consistent with the requirements set Earth in
Notice 20052; and
BE IT FURTHER RESOLVED that although the undersigned officer hereby approves
an amendment to the Plan, the Health FSA and the Dependent Care FSA that establishes a grace
period consistent with Notice 2005-42 effective December 31, 3005, the specific and effective
terms of such amendment, including but not Iimited to the scope of benefits to which the
amendment applies and the length of the grace period, will be as set forth in the Summary Plan
Description, or if applicable, any Summary of Material Modifications, that is approved by the
undersigned officer in conjunction with this Resolution and that is consistent with Notice 2005-
42.
PASSED AND ADOPTED by the Butte County Board of Supervisors this 10~` day of
January 2006 by the following vote:
AYES: Supervisors Connelly, Dolan, Houx, Yamaguchi and Chair Josiassen
NOES: Nane
ABSENT: None
NOT VOTING: None
UR JOSIASSEN, Chair
ATTEST:
PAUL MCINTOSH, Chief Administrative Officer
And Clerk of the Board of Supervisors
B y~~~
eputy
AMENDMENT TO THE
COUNTY OF BUTTE
FLEXIBLE BENEFITS PLAN
This Amendment to the Flexible Benefits Plan {the "Plan") is adopted by County of
Butte (the "Employer"), effective as of the dates set forth herein.
NOW, THEREFORE, effective as set forth below, the Plan is amended as follows:
A. Effective December 31, 2005, the following provisions should be added to the end of
Section 4A3:
The Employer has the discretion to establish a grace period following the end of tl~e Plan
Year during which amounts unused as of the end of the Plan Year may be used to
reimburse Eligible Medical Expenses incurred during the grace period. In no event can
the grace period exceed two {2) months and fifteen (l5} days following the end of the
Plan Year. The Employer may establish aRun-out Period following tl~e end of the grace
period. if adopted, all amounts allocated to the HCSA that are not used to reimburse
Eligible Medical Expenses incurred during the Plan Year andlor the grace period shall be
forfeited.
B. Effective December 31, 2005, the following provisions should be added to the end of
Section 4.04:
The Employer has the discretion to establish a grace period following the end of the Plan
Year during which amounts unused as of the end of the Plan Year may be used to
reimburse Eligible Employment Related Expenses incwred during the grace period. [n
na event can the grace period exceed two (2) months and fifteen {l5) days fallowing the
end of the Plan Year. The Employer may establish a Ru~~-out Period following the end of
the Plan Year. All amounts allocated to the DCSA that are not used to reimburse Eligible
Employment Related Expenses incurred during the Plan year andlor the Grace Period
shall be forfeited.
County of Butte
By:
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