SECTION 260:40-27-1. Health care reimbursement account option

Latest version.

(a) This option is an optional benefit within the State Employees Flexible Benefits Plan. This option is intended to be qualified under Section 125 of the Internal Revenue Code and is, therefore, included as part of the cafeteria plan described in OAC 260:40-7-1.
(b) The Plan Administrator shall at all times administer this option in a manner consistent with the terms and provisions hereof in a uniform and nondiscriminatory manner and in accordance with the prevailing Internal Revenue Code and applicable regulations promulgated thereunder.

[Source: Added at 31 Ok Reg 1358, eff 9-12-14]

                    
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