Sections:

• Article 1. Definitions
  • 4.42.101 Administrator.
  • 4.42.102 Cafeteria plan.
  • 4.42.103 City.
  • 4.42.104 Code.
  • 4.42.105 Dependent.
  • 4.42.106 Dependent care assistance account.
  • 4.42.107 Dependent care expenses.
  • 4.42.108 Dependent care service provider.
  • 4.42.109 Effective date.
  • 4.42.110 Employee.
  • 4.42.111 Participant.
  • 4.42.112 Plan.
  • 4.42.113 Plan year.
• Article 2. Participation
  • 4.42.201 Date of participation.
  • 4.42.202 Cessation of participation.
  • 4.42.203 Reinstatement of former participant.
• Article 3. Election to Receive Dependent Care Assistance
  • 4.42.301 Election procedure.
  • 4.42.302 Maximum dependent care assistance.
• Article 4. Dependent Care Assistance Accounts
  • 4.42.401 Establishment of accounts.
  • 4.42.402 Crediting of accounts.
  • 4.42.403 Debiting of accounts.
  • 4.42.404 Forfeiture of accounts.
• Article 5. Payment of Dependent Care Assistance
  • 4.42.501 Claims for reimbursement.
  • 4.42.502 Reimbursement or payment of expenses.
  • 4.42.503 Report to participants on or before January 31 of each year.
• Article 6. Termination of Participation
  • 4.42.601 Termination of participation in plan.
• Article 7. Administration
  • 4.42.701 Plan administrator.
  • 4.42.702 Examination of records.
  • 4.42.703 Reliance on tables, etc.
  • 4.42.704 Indemnification of the administrator.
  • 4.42.705 Procedures for review of denial of benefits.
  • 4.42.706 Facility of payment.
• Article 8. Amendment or Termination of the Plan
  • 4.42.801 Amendment of the plan.
  • 4.42.802 Termination of the plan.
• Article 9. Miscellaneous Provisions
  • 4.42.901 Communication to employees.
  • 4.42.902 Limitation of rights.
  • 4.42.903 Benefits solely from general assets.
  • 4.42.904 Rights not transferable.
  • 4.42.905 No guarantee of tax consequences.
  • 4.42.906 Indemnification of City by participants.
  • 4.42.907 Unenforceable provisions.
  • 4.42.908 Governing law.

The City of Berkeley established effective as of May 1, 1988 the City of Berkeley Dependent Care Assistance Plan to allow its employees to elect to receive benefits under the plan in the form of reimbursements of their dependent care expenses. These payments are excludable from their income under Section 129 of the Code. This plan is intended to qualify as a dependent care assistance program under Section 129 of the Code and is to be interpreted in a manner consistent with the requirements of Section 129. Capitalized terms used repeatedly in the text of this plan are defined in Article 1. (Ord. 5851-NS § 1 (part), 1988)