(A) Benefits shall consist of any amount paid or incurred to purchase the following group coverages under the County’s Health and Welfare Plan: Medical benefits, group term life insurance amounts up to $10,000, or any other county-sponsored plan. A participant shall submit a request to the Plan Administrator to purchase or provide benefits. Such request shall state:
(1) The amount of compensation which the participant desires the county to use to purchase or provide a non-taxable benefit(s);
(2) The non-taxable benefit(s) the participant desires the county to purchase or provide to him or her; and
(3) The amount of taxable benefit which the employee will receive as compensation. The maximum amount available for the taxable benefit is the amount paid by the employee through salary reduction to purchase the following group coverages under the following group coverages under the County’s Health and Welfare Plan: Medical benefits and group term life insurance amounts up to $10,000, or any other county-sponsored plan.
(B) The request by a participant through the Plan Administrator as set forth above shall be submitted to the Plan’s Sponsor prior to the commencement of a plan year in which the non-taxable benefits and taxable benefits are provided to the participant. Such request applies to the entire plan year, and may only be changed during the plan year if such change is on account of and consistent with one of the following events:
(1) Marriage;
(2) Divorce;
(3) Death of spouse of child;
(4) Birth or adoption of child; or
(5) Termination of employment.
(Ord. 1989-16, passed 12-18-1989)