For the purpose of this subchapter, the following definitions apply unless the context clearly indicates or requires a different meaning.
BOARD OF COMMISSIONERS. The duly elected and acting BOARD OF COMMISSIONERS for the county.
CODE. The Internal Revenue Code of 1986, as amended from time to time.
COMPENSATION. The basic wages and salary which are paid by the county to a participant. It does not include overtime pay, bonuses, and other non-base pay.
COUNTY. The County of Adams, State of Indiana, a municipal corporation organized and existing under the laws of the state.
COUNTY PLAN. Any plan or program, as amended from time to time, of the county providing a non-taxable benefit. Such PLANS are the health and welfare plans maintained by the county, as well as any other county-sponsored plan hereinafter adopted and described under separate written documents and incorporated herein by reference.
EMPLOYEE. Any person who is employed by the county on a full-time basis. The term EMPLOYEE shall not include any temporary employees or any other employees who perform services on a part-time basis, that is, less than 30 hours per week.
ERISA. The Employee Retirement Income Security Act of 1974, being 29 U.S.C. Ch. 18, as amended from time to time.
EXPENSE. Any EXPENSE paid or incurred by a participant, the reimbursement of which by the county would be includeable in the income of such participant under any provision of the Code.
PARTICIPANT. An employee participating in the plan. Such employees must satisfy the eligibility requirements as hereinafter set forth.
PLAN. The Flexible Compensation Plan.
PLAN ADMINISTRATOR. The person or persons designated to administer the plan pursuant to the terms hereinafter set forth.
PLAN YEAR. The 12-month period commencing on January 1 and ending December 31 of each calendar year.
TAXABLE BENEFIT. Cash.
(Ord. 1989-16, passed 12-18-1989)