Hawaii Administrative Rules
Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT
Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN
Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN
Subchapter 1 - PURPOSE AND DEFINITIONS
Section 14-52-1 - Purpose

(a) The purpose of this chapter is to implement and administer the State of Hawaii flexible spending accounts plan pursuant to section 78-30, HRS, and within the meaning of section 125 of the Internal Revenue Code of 1986, as amended. The flexible spending accounts plan allows eligible employees of the State to participate, on a pre-tax basis, in two types of benefits provided under the plan; medical expense reimbursement spending accounts and dependent care expense reimbursement spending accounts.

(b) The medical expense reimbursement spending account is intended to provide reimbursement for eligible medical and health care expenses (including dental, drug, and vision) that are not reimbursed by health insurance plans covering the participant or the participant's dependents. The State intends that the medical expense reimbursement spending account qualify as an accident and health plan within the meaning of sections 105(e) and 125 of the Code.

(c) The dependent care expense reimbursement spending account is intended to provide reimbursement for employment-related dependent care expenses for participants' children and other dependents. The State intends that the dependent care expense reimbursement spending account qualify as a dependent care assistance plan within the meaning of sections 129(d) and 125 of the Code.

(d) These rules are intended to satisfy the written plan requirement of section 125 of the Code an(d) These rules are intended to satisfy the written plan requirement of section 125 of the Code and any United States Department of the Treasury regulations thereunder relating to cafeteria plans. If there are any conflicts between the Code and these rules, the Code shall prevail.