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Chapter 4.40
EMPLOYEE CAFETERIA PLAN

Sections:

Art 1 Definitions

4.40.101    Administrator.

4.40.102    City.

4.40.103    Code.

4.40.104    Dependent care assistance plan.

4.40.105    Effective date.

4.40.106    Employee.

4.40.107    Highly compensated employee.

4.40.108    Participant.

4.40.109    Plan.

4.40.110    Plan year.

Art 2 Participation

4.40.201    Commencement of participation.

4.40.202    Cessation of participation.

Art 3 Optional Benefits

4.40.301    Benefit options.

4.40.302    Description of benefits other than cash.

4.40.303    Election of optional benefits in lieu of cash.

4.40.304    Election procedure.

4.40.305    Failure to elect.

4.40.306    Changes by administrator.

4.40.307    Irrevocability of election by the participant during the plan year.

4.40.308    Automatic termination of an election.

4.40.309    Maximum employer contribution.

Art 4 Administration of the Plan

4.40.401    Plan administrator.

4.40.402    Examination of records.

4.40.403    Reliance on tables, etc.

4.40.404    Indemnification of the administrator.

4.40.405    Nondiscriminatory exercise of authority.

4.40.406    Procedures for review of denial of benefits.

Art 5 Amendment or Termination of the Plan

4.40.501    Amendment of the plan.

4.40.502    Termination of the plan.

Art 6 Miscellaneous Provisions

4.40.601    Communication to employees.

4.40.602    Limitation of rights.

4.40.603    Unenforceable provisions.

4.40.604    Governing law.

The City of Berkeley Cafeteria Plan was adopted effective May 1, 1988 to provide the City’s employees with a choice between cash and benefits under the dependent care plan maintained by the City. This plan is intended to qualify as a "cafeteria plan" under Section 125 of the Code and is to be interpreted in a manner consistent with the requirements of Section 125. Terms used repeatedly in the text of the plan are defined in Article 1 in alphabetical order. (Ord. 5850-NS § 1 (part), 1988)