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| County of Kern Flexible Spending Accounts Plan For Employees in Bargaining Units 1-8, and L |
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"KERN$FLEX I" SUMMARY PLAN DESCRIPTION |
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I. INTRODUCTION As an employee of the County of Kern, ("County") you may be eligible to participate in the County of Kern Cafeteria Plan with Flexible Spending Accounts Plan ("Kern$Flex I" or the "Plan"). Through Kern$Flex I, Eligible Employees can elect to contribute toward spending accounts or insurance coverage under various benefit plans ("Component Plans"). This document summarizes certain provisions of the Kern$Flex I plan document. For complete details and information, see the official Kern$Flex I document. II. PLAN IDENTIFICATION Plan Name: Kern$Flex I Plan Administrator: County Administrative Officer, 1115 Truxtun Avenue, 5th Floor, Bakersfield, CA 93301 Type of Plan: Flexible Spending Accounts Plan under sections 105, 106, 129 and 213 of the Internal Revenue Code of 1986, as amended Plan Year: January 1 through December 31 (Calendar Year) Plan Number: 002 III. ELIGIBILITY To participate in Kern$Flex I an Eligible Employee must work 20 hours or more per week in a regular, budgeted position with the County which is regularly scheduled for half- time or more in the following classifications: employees represented by Kern Law Enforcement Association, Kern County Fire Fighters' Union Local 1301, Kern County Prosecutors' Association and/or Kern County Public Employees' Association (Bargaining Units 1-8, F, and L). Any person covered by a collective bargaining agreement which does not provide for the inclusion in Kern$Flex I and/or a Component Plan is excluded from the definition of Eligible Employee. An Eligible Employee shall commence participation in the Plan on the latest of the following dates: (1) the effective date of the Plan; (2) the first day within 60 days after becoming an Eligible Employee during which the Eligible Employee did timely enroll. IV. ENROLLMENT Election Form. An Eligible Employee may enroll in the Plan by submitting an election form to the Plan Administrator during an enrollment period. The election form must specify: (1) the employee's election for the Plan Year of coverage under the benefits listed in the Plan document as Component Plans; (2) other information required by the Plan Administrator. Enrollment Periods. Upon becoming eligible for participation in the Plan, the employee has an enrollment period of 60 days during which the employee may submit an election form to the Plan Administrator. A Participant who has a "change in family status/status" (e.g., marriage, divorce, death of spouse or child, birth or adoption of child, or termination of employment of spouse) has a special enrollment period on the date of the "change in family status/status" and ending 60 days thereafter. Open Enrollment. Elections are made during the annual open enrollment period which is the first Tuesday of September through the second Friday of November. Newly Eligible Employees may also enroll during their first 60 days of employment in an eligible position for the applicable Plan Year. Limitation on Elections. A Participant's right to elect certain benefit coverage may be limited by the terms of a Component Plan or by rules adopted by the Plan Administrator. Furthermore, a Participant may not revoke a Kern$Flex I election after commencement of the Plan Year and/or make a new election unless both the revocation and the new election are on account of and consistent with a "change in family status/status" as described above. Additionally, Kern$Flex I Participants must re-enroll each year for elections to continue in subsequent calendar Plan Years. Elections do not automatically renew at the end of the coverage period. V. BENEFITS Eligible Employees may choose to participate in any of the following Component Plans: Medical Expense Reimbursement Account I (MERA I) Dependent Care Assistance Program I (DCAP I) Accident and Health Plan Premium Program I (AHPPP I) Summary Plan Descriptions for each Component Plan are also available. VI. TERMINATION OF PARTICIPATION An Eligible Employee who becomes a Participant in the Plan shall continue to participate until the earlier of the following dates: (1) the date the Participant terminates employment by death, disability, retirement or other Separation from Service; (2) the date the Participant ceases to be an Eligible Employee; or (3) the date the Plan is terminated by the Employer. Under (1) and (2), enrolled Participants in MERA I may be eligible for continuation coverage under COBRA. VII. PLAN ADMINISTRATION The Plan Administrator shall administer the Plan. The Plan Administrator may appoint or employ persons to assist in the administration of the Plan. The Plan Administrator has the power to: (1) construe and interpret the Plan; (2) decide all questions of eligibility; (3) prescribe procedures for electing benefit coverage; and (4) take other action that is necessary to discharge the Plan Administrator's duties under the Plan. VIII. STATEMENT OF RIGHTS As a Plan participant, you are entitled to certain rights and protections. You may examine, without charge, that part of the records under Kern$Flex I which pertain to you, at the Plan Administrator's office at reasonable times during normal business hours. Upon written request and payment of photocopying charges, you may obtain a copy of the official Plan document. For purposes of the applicable IRC sections, neither the benefits nor contributions provided under Kern$Flex I or any Component Plan for any Plan Year shall discriminate in favor of Highly Compensated Employees. IX. OTHER INFORMATION The County makes no representations or warranties as to the tax consequences of your participation in Kern$Flex I. The County advises you to consult your accountant or tax advisor as to your actual tax consequences as the result of your participation in Kern$Flex I. No assets are accumulated under the Plan. Reimbursements are paid out of the general assets of the Employer when due. Should any items in this Summary Plan Description conflict with information in the official Kern$Flex I Plan document, the Kern$Flex I Plan document will prevail. |
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