Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 260. Office of Management and Enterprise Services |
Chapter 40. Employee Benefits Department |
Subchapter 25. Dependent Care Reimbursement Account Option |
SECTION 260:40-25-1. Dependent care reimbursement account option |
SECTION 260:40-25-2. Definitions |
SECTION 260:40-25-3. Requirements for participation |
SECTION 260:40-25-4. Amount of benefit available |
SECTION 260:40-25-5. Internal Revenue Code and regulations |
SECTION 260:40-25-6. Reduction of benefits |
SECTION 260:40-25-7. Dependent care reimbursement account option |
SECTION 260:40-25-8. Claims for reimbursement |
SECTION 260:40-25-9. Reimbursement or payment of dependent care expenses |
SECTION 260:40-25-10. Forfeiture of unused benefits |
SECTION 260:40-25-11. Report to participants |
SECTION 260:40-25-12. Other governing provisions |
SECTION 260:40-25-13. Benefit election irrevocable unless a permitted exception exists |