(a) There is hereby created a fringe benefit known as the "Flexible Spending Program".
(b) The benefit shall comply with all Federal income tax requirements set forth in Section 125 of the Internal Revenue Code of 1954 as amended.
(c) The effective date of the Flexible Spending Program shall be August 1, 1990.
(d) The Flexible Spending Program shall be a voluntary fringe benefit. All full-time employees including those employees covered by a collective bargaining agreement shall be eligible to participate.
(Ord. 82-1990. Passed 6-28-90.)