Hawaii Administrative Rules
Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT
Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN
Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN
Subchapter 3 - PARTICIPATION IN THE PLAN
Section 14-52-22 - Maximum annual amount of reimbursements or benefits

Universal Citation: HI Admin Rules 14-52-22

Current through August, 2024

(a) The maximum annual amount of reimbursement or benefits a participant may receive for eligible medical expenses shall be $2,750); provided that;

(1) If both spouses are eligible employees and become participants of the plan, each may contribute a maximum annual amount of $2,750; and

(2) The $2,750 shall not include the participant's monthly administration fee nor any amounts carried over from a prior year as a limited rollover.

(b) The maximum annual amount of reimbursement or benefits a participant may receive for employment-related dependent care expenses shall be as follows:

(1) If the participant is not married at the close of the plan year, the maximum annual reimbursement shall be the lesser of $5,000 or the participant's compensation for the calendar year; and

(2) If the participant is married at the close of the plan year, the maximum annual reimbursement shall be the lesser of:
(A) $5,000 (or $2,500 in the case of a

married participant filing a federal tax return separately from the participant's spouse);

(B) The participant's compensation for calendar year; or

(C) The compensation of the participant's spouse for the calendar year; provided that if the participant's spouse is a full-time student or is incapable of caring for himself or herself as provided in the Code, and has no earned income, the spouse shall be deemed to have compensation of $250 per month if the participant has one dependent, or $500 if the participant has two or more dependents.

The maximum annual reimbursement amount may be reduced by the participant's monthly administration fee and the amount of any tax-exempt dependent care assistance benefits received by the participant or the participant's spouse from any other employer during the plan year, as determined by the plan administrator.

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