Sections:

• Article 1. Definitions
  • 4.40.101 Administrator.
  • 4.40.102 City.
  • 4.40.103 Code.
  • 4.40.104 Dependent care assistance plan.
  • 4.40.105 Effective date.
  • 4.40.106 Employee.
  • 4.40.107 Highly compensated employee.
  • 4.40.108 Participant.
  • 4.40.109 Plan.
  • 4.40.110 Plan year.
• Article 2. Participation
  • 4.40.201 Commencement of participation.
  • 4.40.202 Cessation of participation.
• Article 3. Optional Benefits
  • 4.40.301 Benefit options.
  • 4.40.302 Description of benefits other than cash.
  • 4.40.303 Election of optional benefits in lieu of cash.
  • 4.40.304 Election procedure.
  • 4.40.305 Failure to elect.
  • 4.40.306 Changes by administrator.
  • 4.40.307 Irrevocability of election by the participant during the plan year.
  • 4.40.308 Automatic termination of an election.
  • 4.40.309 Maximum employer contribution.
• Article 4. Administration of the Plan
  • 4.40.401 Plan administrator.
  • 4.40.402 Examination of records.
  • 4.40.403 Reliance on tables, etc.
  • 4.40.404 Indemnification of the administrator.
  • 4.40.405 Nondiscriminatory exercise of authority.
  • 4.40.406 Procedures for review of denial of benefits.
• Article 5. Amendment or Termination of the Plan
  • 4.40.501 Amendment of the plan.
  • 4.40.502 Termination of the plan.
• Article 6. Miscellaneous Provisions
  • 4.40.601 Communication to employees.
  • 4.40.602 Limitation of rights.
  • 4.40.603 Unenforceable provisions.
  • 4.40.604 Governing law.

The City of Berkeley Cafeteria Plan was adopted effective May 1, 1988 to provide the City’s employees with a choice between cash and benefits under the dependent care plan maintained by the City. This plan is intended to qualify as a "cafeteria plan" under Section 125 of the Code and is to be interpreted in a manner consistent with the requirements of Section 125. Terms used repeatedly in the text of the plan are defined in Article 1 in alphabetical order. (Ord. 5850-NS § 1 (part), 1988)