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 14-52-27 - Participation in the medical expense reimbursement spending account and dependent care expense reimbursement spending account while on USERRA leave

(a) Notwithstanding the provisions of sections 14-52-25 and 14-52-26, a participant who takes an unpaid leave of absence under USERRA may elect to continue participation under the medical expense reimbursement spending account and dependent care expense reimbursement spending account by making the required contributions and administration fees under the plan during the period of unpaid USERRA leave using one of the methods specified under section 14-52-25(a). A participant who fails to make the required contributions or administration fees shall be administratively canceled from the plan in accordance with section 14-52-30.

(b) A participant on unpaid USERRA leave of ten or more working days may elect to change or cancel participation in the medical expense reimbursement spending account or dependent care expense reimbursement spending account in accordance with section 14-52-28.

(c) A participant who is administratively canceled or elects to cancel, and who returns from unpaid leave of absence under USERRA during the same plan year, may recommence participation in the medical expense reimbursement spending account and the dependent care expense reimbursement spending account for the remainder of the plan year upon return from the USERRA leave. The participant may recommence participation in accordance with section 14-52-20 and under the same conditions and with the same rights that applied prior to the USERRA leave.