§ 5.27.020. Definitions.

The following terms when used herein with initial capital letters, unless the context clearly indicates otherwise, shall have the following respective meanings:

A.

"Benefit" means cash and/or one or more Nontaxable Benefits or Taxable Benefits.

B.

"Board" means the Los Angeles County Board of Supervisors.

C.

"CEO" means the Chief Executive Officer of the County appointed by the Board pursuant to the Los Angeles County Code.

D.

"Code" means the Internal Revenue Code of 1986, as amended.

E.

"Compensation" means base rate, as established in Title 6 of the Los Angeles County Code, as amended, plus any monthly bonus established as a designated percentage of the base rate in the Level Percentage Conversion Table contained in such Title 6 or established as a percentage of base rate pursuant to Part 3 of Chapter 6.08, Management Appraisal and Performance Plan, of Title 6. Compensation shall not include any of the following:

1.

Overtime compensation;

2.

Any lump-sum payoff or reimbursement for unused, accumulated overtime, vacation, holiday time, or sick leave benefits;

3.

Compensation pursuant to Section 6.16.010 of the Los Angeles County Code;

4.

Any hourly bonus;

5.

Any monthly bonus established as a flat dollar amount or as a percentage of base rate except that compensation shall include any monthly bonus paid as a percentage of base rate for employees compensated pursuant to Part 3 of Chapter 6.08 entitled Management Appraisal and Performance Plan of the Los Angeles County Code.

F.

"Contribution" means any Nonelective Contribution or Elective Contribution made on behalf of a Participant pursuant to Section 5.27.040.

G.

"County" means the County of Los Angeles and (1) any governmental entity of which the Board is the governing body; and (2) the Los Angeles County Municipal Courts and the Los Angeles County Superior Court to the extent the operation of this Plan in said courts is otherwise authorized by state law or rules of court.

H.

"Domestic Partner" means a qualified person pursuant to the provisions of Chapter 2.210 of the Los Angeles County Code or Section 298.5 of the California Family Code, as applicable, unless specified otherwise in this County Code.

I.

"Election Information" means the information and rules relating to the general administration of the Plan. The CEO shall develop and issue such information and rules, except as otherwise provided by the Board. Such information shall include, but not be limited to the following:

1.

The cost to be charged to Participants for elective coverage, including the manner and timing of payment;

2.

Rules relating to election procedures and deadlines, including rules relating to the disposition of benefits for Eligible Employees and Participants who fail to meet election deadlines;

3.

Rules relating to the disposition of benefits for Participants who enter or exit the plan during a Plan Year, or who experience an interruption of active service;

4.

Rules relating to the administration of the various benefits contained within the Plan, including rules relating to the year-to-year availability of such benefits. Such rules may place restrictions on Participant access to nonelective or elective coverage if such restrictions are necessary to protect the financial well-being of the Plan, to comply with restrictions imposed by insurance carriers, or to preserve the status of the Plan as a cafeteria plan within the meaning of Section 125 of the Code.

J.

"Elective Contribution" means the amount allocated to specific Taxable Benefits and/or Nontaxable Benefits at the election of a Participant equal to a reduction in his Eligible Earnings pursuant to Section 5.27.040 B.

K.

"Eligible Dependent" means a family member who is eligible to enroll in a Participant's group health coverage under the Plan as set forth in the Summary Plan Description. Eligible Dependents include a Participant's current spouse or Domestic Partner and a Participant's children through age 25 (or past age 25, if disabled), all as further defined, or limited, as set forth in the Summary Plan Description and/or Health Plan Agreements.

L.

"Eligible Earnings" means any compensation paid to an Eligible Employee for service performed for the County which is currently includible in gross income under the Code.

M.

"Eligible Employee" means a full-time permanent employee of the County who is not in an Excluded Bargaining Unit and who is designated by the Board as eligible to participate in the Plan. For purposes hereof, "full-time permanent" means any employee appointed to an "A," "L," "N," or "Z" item pursuant to Title 6 of the Los Angeles County Code, or any employee appointed to a "D" item pursuant to said Title 6 who is required to possess a California license to practice as a Registered Nurse. However, the County and representatives of an Excluded Bargaining Unit may, subject to approval by the Los Angeles County Board of Supervisors, agree that any employee who would otherwise cease to be an Eligible Employee because of certification or accretion of the employee's employment classification into an Excluded Bargaining Unit may continue as an Eligible Employee for such period as may be established in such agreement.

N.

"Excluded Bargaining Unit" means an employee representation unit, unless the representative of such unit and the County agree that the employees in such unit shall be covered hereunder.

O.

"Ineligible Dependent" means anyone, including a Participant's family member, who is not an Eligible Dependent. Ineligible Dependents include, but are not limited to, a former spouse, a former Domestic Partner, a child who no longer meets the age or other eligibility requirements described in the Summary Plan Description, parents, siblings, and in-laws.

P.

"Materials" means the booklets, manuals, handbooks, contracts, plan documents or sections thereof and other provisions of the Los Angeles County Code relating to the County-sponsored or County-approved employee benefit plans approved for inclusion in Subdivision 1 of the Plan by the Board.

Q.

"Non-elective Contribution" means the amount available for allocation to particular Taxable Benefits and/or Non-taxable Benefits or for receipt as additional Eligible Earnings by a Participant pursuant to Section 5.27.040 A.

R.

"Non-taxable Benefit" means participation in any health or welfare program provided or sponsored by the County, insured or uninsured, now existing or hereafter adopted, described in the Materials, the cost of which is excludible from the gross income of the Participant pursuant to Sections 79, 105, 106 or 129 of the Code or any other applicable Code section as the same may be amended.

S.

"Participant" means any Eligible Employee or former Eligible Employee who meets the requirements for participation in the Plan set forth in Section 5.27.030.

T.

"Plan" means the County of Los Angeles Flexible Benefit Plan, as set forth in this Subdivision 1, as the same may be amended or restated from time to time.

U.

"Plan Year" means the calendar year.

V.

"Taxable Benefit" means participation in certain health or welfare programs provided or sponsored by the County, insured or uninsured, now existing or hereafter adopted, described in the Materials, the cost of which will be treated by the County as includible in the gross income of the Participant pursuant to the Code as the same may be amended.

W.

"Years of Service" means the number of years of County service that an employee has acquired for Nonelective Annual Leave accrual purposes. Years of service are determined by taking the difference between the employee's leave progression start date as defined in Section 6.04.047 and the current date, and then rounding down to the nearest full year.

(Ord. 2016-0045 § 1, 2016; Ord. 2016-0004 § 4, 2016; Ord. 2015-0063 § 1, 2015; Ord. 2015-0011 § 1, 2015; Ord. 2014-0033 § 1, 2014; Ord. 2006-0084 § 3, 2006; Ord. 2005-0019 § 4, 2005; Ord. 2004-0001 § 6, 2004: Ord. 96-0052 § 9 (part), 1996; Ord. 94-0102 § 1, 1994: Ord. 94-0079 § 2, 1994: Ord. 90-0164 § 1 (part), 1990: Ord. 88-0013 §§ 4, 5, 1988; Ord. 84-0220 § 1(b) (Ch. 5.27 § 2), 1984.)