California Code of Regulations
Title 2 - Administration
Division 1 - Administrative Personnel
Chapter 3 - Department of Human Resources
Subchapter 1 - General Civil Service Rules
Article 28 - Flexible Benefits
Section 599.950 - Scope
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
As specified in this article, eligible excluded employees may enroll in FlexElect, which is a voluntary cafeteria benefit plan established under Internal Revenue Code section 125. Benefit options within FlexElect may include but will not necessarily be limited to the following benefits paid for on a pre-tax basis with FlexElect cash option credits and/or pre-tax employee payroll deductions:
(1) Health Care Reimbursement Account
(2) Dependent Care Reimbursement Account
The FlexElect Program shall comply with the Internal Revenue Code as specified in the Department's Plan Document filed with the Internal Revenue Service.
1. New
section filed by the Department of Personnel Administration with the Secretary
of State on 10-23-87; operative 10-23-87. Submitted to OAL for printing only
pursuant to Government Code Section
11343.8
(Register 87, No. 45).
2. Amendment filed 12-7-98; operative 1-1-99.
Submitted to OAL for printing only pursuant to Government Code section 35395
(Register 98, No. 50).
3. Change without regulatory effect amending
section and NOTE filed 10-13-2014 pursuant to section 100, title 1, California
Code of Regulations (Register 2014, No. 42).
Note: Authority cited: Sections 18502 and 19815.4(d), Government Code. Reference: Section 1156, Government Code.
