§ 5.29.020. Definitions.

A.

"Annual Contribution Credits" means the total amount of Employer Contributions and Employee Contributions credited to a Covered Employee's Dependent Care Account for a Plan Year.

B.

"Annual Enrollment" means the period before the start of each Plan Year during which Eligible Employees may elect to participate in the Cafeteria Plan and the programs offered thereunder, including this Plan, for that Plan Year.

C.

"Cafeteria Plan" means each pensionable and nonpensionable County of Los Angeles Flexible Benefit Plan established under subdivisions 1 and 2 of Chapters 5.27 and 5.28 of the Los Angeles County Code, as applicable.

D.

"Claims Administrator" means the person or entity, if any, to whom the Plan Administrator delegates claims administration, including responsibility for:

1.

receiving and reviewing claims for Plan benefits,

2.

determining benefit amounts payable,

3.

disbursing benefit payments,

4.

reviewing denied claims, and

5.

determining appeals, under the terms and conditions of a written agreement with the Plan Administrator.

E.

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

F.

"County" means the County of Los Angeles.

G.

"Coverage Period" means the period within each Plan Year during which a Covered Employee is covered for any incurred Qualifying Dependent Care Expenses. The Coverage Period for each Plan Year begins: (1) in the case of an Employee who becomes an Eligible Employee and enrolls pursuant to Section 5.29.030A.1 prior to Annual Enrollment, on the first day of the month following the date the Employee completes the enrollment process, and (2) following enrollment during an Annual Enrollment pursuant to Section 5.29.030A.2, the first day of the next following Plan Year, and continues for the remainder of the Plan Year; provided, however, that a Coverage Period does not include any period after which coverage has terminated or during which coverage is suspended in accordance with 5.29.030.

H.

"Covered Employee" means an Eligible Employee who satisfies the enrollment, participation and coverage requirements of 5.29.030.

I.

"Dependent Care Account" means the record-keeping account established by the Plan Administrator pursuant to Section 5.29.060B for each Eligible Employee who elects coverage under this Plan.

J.

"Dependent Care Center" means a facility which provides care for more than six individuals (other than individuals who reside at the facility) and receives a fee, payment, or grant for providing services to any of the individuals.

K.

"Earned Income" means wages, salaries, tips, other compensation, and net earnings from self-employment (as defined and limited by Code Section 32(c)(2)), but does not include amounts paid or incurred by an Employer for dependent care assistance to a Covered Employee. A spouse of a Covered Employee shall, for each month that spouse is a Full-Time Student or Incapable of Self-Care, be deemed to be gainfully employed and to have Earned Income of not less than $250 per month if the Covered Employee has one Qualifying Dependent and $500 per month if the Covered Employee has two or more Qualifying Dependents.

L.

"Effective Date" of this Plan as amended and restated is January 1, 2008.

M.

"Eligible Employee" means an Employee who is an eligible employee under the terms of a Cafeteria Plan and who works at least 8 hours or receives 8 hours of leave benefits in the prior calendar month.

N.

"Employee" means any person who has been determined by the Employer (regardless of any determination made by any other person or entity) to be currently an employee of the Employer for federal income and/or employment tax purposes. The term Employee does not include any individual who has been classified by the Employer as an independent contractor or leased employee, except to the extent leased employees within the meaning of Code Section 414(n) must be taken into account in applying nondiscrimination testing required under the Code. In the event that the Internal Revenue Service, another governmental agency with the authority to make a reclassification, or a court of competent jurisdiction, issues a final, binding decision that one or more individuals should be reclassified as employees for federal income and/or employment tax purposes, the Employer may change the status of such individuals to Employees effective as of a date determined by the Employer following such decision.

O.

"Employee Contribution" means a contribution made to the Plan in accordance with Section 5.29.040A.1.

P.

"Employer" means the County and (1) any governmental entity of which the Los Angeles County Board of Supervisors is the governing body, (2) the Los Angeles County Superior Court to the extent participation is otherwise authorized by state law or rules of court, and (3) any related Employer which has adopted this Plan as a Participating Employer as described in Section 5.29.90.

Q.

"Employer Contribution" means a contribution made to the Plan in accordance with Section 5.29.040A.2.

R.

"Full-Time Student" means an individual who during each of five calendar months of the Plan Year is a full-time student at an educational organization.

S.

"Incapable of Self-Care" means that, due to physical or mental problems, an individual is incapable of caring for his hygienic or nutritional needs, or requires full-time attention of another person for his own safety or the safety of others.

T.

"Maximum Annual Benefit" means, with respect to any Plan Year, the lesser of

1.

$4,800 ($2,500 for a married individual filing a separate federal income tax return),

2.

the Covered Employee's Earned Income for the Plan Year, or

3.

if the Covered Employee is married at the end of the Plan Year, the Earned Income of the Covered Employee's spouse for the Plan Year.

U.

"Participating Employer" means Employer which adopts this Plan in accordance with Section 5.29.90.

V.

"Plan" means the County of Los Angeles Non-Represented Employees' Dependent Care Reimbursement Plan, as amended from time to time.

W.

"Plan Administrator" means the person, entity, or committee appointed according to Section 5.29.070.A, who is responsible for managing the Plan's operation and administration. If a Plan Administrator is not appointed, the County shall serve as Plan Administrator.

X.

"Plan" Year means the 12-month period beginning January 1 and ending December 31.

Y.

"Qualifying Dependent" means any of the following who has the same principal place of abode as the Covered Employee for more than half of the calendar year:

1.

a qualifying child (as defined in Code Section 152(c)) of the Covered Employee who is under the age of 13, and

2.

a spouse or other dependent (as defined in Code Section 152, determined without regard to subsections (b)(1), (b)(2) and (d)(1)(B)) of the Covered Employee who is Incapable of Self-Care. Notwithstanding the foregoing, if Code Section 152(e) applies to a child who is under age 13 or is Incapable of Self-Care, he shall be treated as a Qualifying Dependent of the Covered Employee if the Covered Employee is the custodial parent (as defined in Code Section 152(e)(4)(A)).

Z.

"Qualifying Dependent Care Expenses" has the meaning set forth in Section 5.29.050.

AA.

"Status Change" means:

1.

a change in legal marital status, including marriage, death of spouse, divorce, legal separation, or annulment;

2.

a change in the number of dependents, including birth, adoption, placement for adoption, or death of a dependent;

3.

a change in employment status of the Eligible Employee or the Eligible Employee's spouse, including an increase or decrease in the number of hours of employment by the Eligible Employee or spouse, a change in worksite, a strike or lockout, or commencement or return from an unpaid leave of absence;

4.

a dependent satisfying or ceasing to satisfy the requirements for being a Qualifying Dependent, unless the dependent's ceasing to satisfy such requirements is due solely to attainment of age 13; and

5.

any other event the Plan Administrator determines permits revocation of an election under Code Section 125 and the regulations, rulings or other guidance issued thereunder.

(Ord. 2008-0014 §§ 9, 10 (part), 2008.)