reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 4 - FUNDING AND PAYMENT OF BENEFITS › Section 14-51-32 - Funding limitation

Current through June, 2024
Compensation reduction shall be limited to the amount of
					 eligible expenses in any period of coverage. Except in the case of the
					 occurrence of an event defined in section
					 14-51-24(a), an
					 employee cannot change an election during a period of coverage. In the event
					 the required employee monthly contribution level necessary for continued
					 coverage under a component plan changes during a plan year, the actual amount
					 of compensation reduction will be changed by an identical
					 amount.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 4 - FUNDING AND PAYMENT OF BENEFITS › Section 14-51-33 - Payment of benefits

Current through June, 2024
subject to the conditions and limitations of this plan and
					 the employee's available compensation, the employer shall pay the eligible
					 expenses for the component plan(s) in compliance with the employee's election,
					 and such payment shall constitute a nontaxable benefit to the employee. The
					 plan administrator shall designate the comptroller or the finance officer to
					 reduce the employee's compensation by the amount authorized by the employee and
					 disburse the same amount as payment for the selected component plan premium(s)
					 in accordance with the compensation reduction election authorized by the
					 employee.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 4 - FUNDING AND PAYMENT OF BENEFITS › Section 14-51-34 - Forfeiture of unused compensation reduction amounts

Current through June, 2024
Amounts of compensation reduction will be used only for
					 eligible expenses actually incurred during the period of coverage for which
					 such designation applies. Any amount of compensation reduction designated by
					 the employee which has not been paid on behalf of the employee for eligible
					 expenses at the close of the plan year will be forfeited by the employee and
					 revert in whole to the employer. Employee organizations and their employee
					 organization plan representatives shall be responsible for providing a monthly
					 accounting of any amounts received by the employee organization on behalf of an
					 employee which were not paid for eligible expenses during the applicable plan
					 year. Employee organizations shall return all unpaid amounts to the Plan
					 administrator within 120 calendar days.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 4 - FUNDING AND PAYMENT OF BENEFITS › Section 14-51-35 - Description of benefits other than cash

Current through June, 2024
The types and amounts of benefits available under each
					 component plan, the requirements for participating in each such plan, and the
					 terms and conditions of coverage and benefits under each such plan are as set
					 forth from time to time in the component plans. The benefit descriptions in
					 each of the component plans, as in effect from time to time, are by this
					 reference incorporated into this plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-41 - Plan administrator

Current through June, 2024
The director of human resources development of the State of
					 Hawaii shall be the administrator of this plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-42 - Authority

Current through June, 2024
The plan administrator shall:
(1) Have authority to control and manage the
				  administration of this plan, and to delegate such authority subject to any
				  procedure duly adopted by the employer; and
(2) Be the named fiduciary under this
				  plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-43 - Removal

Current through June, 2024
The plan administrator may be removed, with or without
					 cause, and a new plan administrator may be appointed by the governor of the
					 State of Hawaii.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-44 - Powers and duties

Current through June, 2024
The plan administrator shall administer this plan and shall
					 have the powers and duties specified in this plan to take all action and make
					 all decisions necessary or proper to carry out this plan. The determination of
					 the plan administrator as to any questions involving the general administration
					 and interpretation of this plan shall be conclusive as to all parties thereto.
					 Any discretionary action to be taken under this plan by the plan administrator
					 with respect to employee eligibility, benefits, election cancellations or
					 changes, and reimbursements, shall be uniform in their nature and applicable to
					 all persons similarly situated. Without limiting the generality of the
					 forgoing, the plan administrator shall have the following powers and
					 duties:
(1) To require any person to
				  furnish such information as the plan administrator may reasonably request for
				  the purpose of the proper administration of this plan as a condition to
				  receiving any benefit under this plan;
(2) To make and enforce rules and prescribe
				  the use of forms as the plan administrator deems necessary for the
				  administration of this plan;
(3) To
				  interpret this plan, and to resolve ambiguities, inconsistencies, and
				  omissions;
(4) To decide on
				  questions concerning this plan, including eligibility, enrollments, and benefit
				  elections;
(5) To select and/or
				  hire advisors and appoint qualified parties to handle the day-to-day
				  administrative requirements of this plan; and
(6) To delegate to any or each state agency
				  responsibility for the day-to-day administration of this plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-46 - Reliance on advisors

Current through June, 2024
The plan administrator or any person to whom the plan
					 administrator may delegate any duty or power in connection with administering
					 this plan, and the employer and the elected and appointed officials, and
					 employees thereof, shall be entitled to rely conclusively upon, and shall be
					 fully protected in any action taken or suffered by them in good faith in
					 reliance upon any actuary, accountant, consultant, counsel, or other person
					 selected by the plan administrator.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-47 - Fiduciary responsibilities

Current through June, 2024
The plan administrator and delegated representative(s)
					 shall use ordinary care and reasonable diligence in the performance of the
					 duties hereunder, but shall not be personally liable by virtue of any contract,
					 agreement, bond, or other instrument made or executed, unless resulting from
					 willful misconduct. The plan administrator shall not be liable for the neglect,
					 omission, or wrongdoing of any actuary, counsel or any person to whom any
					 authority, powers, or duties have been delegated by the plan
					 administrator.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-48 - Administration expenses

Current through June, 2024
All expenses incurred prior to termination of this plan
					 that shall arise in connection with the administration of this plan, including
					 but not limited to administrative expenses and compensation, and other expenses
					 and charges of any actuary, accountant, counsel, specialist, or other person
					 who shall be employed by the plan administrator in connection with the
					 administration thereof, shall be paid by the employer.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-49 - Delegation

Current through June, 2024
The plan administrator may authorize any representative(s)
					 to make any payment on behalf of the plan administrator, to execute or deliver
					 any instrument or to handle the day-to-day general administration of this
					 plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-50 - Disputes

Current through June, 2024
An employee may request a review of any denial by the plan
					 administrator as outlined in section
					 14-51-51.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 5 - ADMINISTRATION › Section 14-51-51 - Appeals procedure

Current through June, 2024
(a) Any employee or
				  the duly authorized representative of such employee, whose application for
				  enrollment or change in enrollment is denied, in whole or in part, or whose
				  enrollment is canceled, may appeal for a review of the decision by submitting
				  within thirty-one days after receiving written notice of the denial, a written
				  statement:
(1) Requesting a review of the
				  application for enrollment or change in enrollment or the cancellation of
				  enrollment by the plan administrator;
(2) Setting forth all of the reasons upon
				  which the request for review is based and all facts in support thereof;
				  and
(3) Setting forth any other
				  issues or comments which the employee deems relevant to the application.
The plan administrator shall act upon each such appeal
					 within sixty days after either receipt of the employee's request for review by
					 the plan administrator or receipt of any additional materials reasonably
					 requested by the plan administrator from such employee, whichever occurs
					 later.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 6 - AMENDMENT AND TERMINATION › Section 14-51-61 - Amendment by the employer

Current through June, 2024
The employer intends that this plan will be permanently
					 maintained. However, the employer reserves the right at any time to amend,
					 suspend, or terminate the plan, in whole or in part, and for any reasons, and
					 to adopt any amendment or modification thereto, all without the consent of any
					 employee or other persons.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 6 - AMENDMENT AND TERMINATION › Section 14-51-62 - No diversion of assets

Current through June, 2024
No amendment, suspension, or termination shall be made
					 which would:
(1) cause or permit the
				  assets of this plan to be used for any purpose other than the payment of
				  eligible expenses; or
(2) Cause or
				  permit the assets of this plan to inure (other than through payments made
				  pursuant to this plan) to the benefit of any individual.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 6 - AMENDMENT AND TERMINATION › Section 14-51-63 - Termination of plan

Current through June, 2024
Upon termination of this plan, the compensation received by
					 each employee shall stop being reduced as described in section
					 14-51-31. In this event the
					 compensation thereafter received by the employee will equal the amount the
					 employee would have received if this plan had never been implemented. However,
					 amounts designated into the component plans prior to termination of this plan
					 will not be refunded to the employee and shall be forfeited.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-71 - Employment rights

Current through June, 2024
Nothing contained in this plan shall give the employee the
					 right to be retained in the employment of the employer or affect the right of
					 the employer to dismiss any employee. The adoption and maintenance of this plan
					 shall not constitute a contract between the employer and any employee or
					 consideration for, or an inducement to, or condition of the employment of any
					 employee.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-72 - Benefit; enforceability

Current through June, 2024
This plan has been established, and shall be maintained,
					 for the exclusive benefit of the employees of the employer. The employer
					 intends that each employee's rights under this plan shall be legally
					 enforceable.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-73 - Physical or other disability

Current through June, 2024
If the plan administrator shall find that any person to
					 whom, or on behalf of whom, any amount is payable under this plan, is unable to
					 care for such person's affairs because of illness or accident, or being a
					 minor, or death, then any payment due such person shall be made to the person's
					 estate. Any such payment shall be a complete discharge of the liability of the
					 employer, the plan administrator, and this plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-74 - Transmittal of notices

Current through June, 2024
All notices, statements, reports, and other communications
					 from the plan administrator to any employee or other person required or
					 permitted under this plan shall be deemed to have been duly given when
					 delivered to, or when mailed by first-class mail, postage prepaid and addressed
					 to such employee or other person at the address last appearing an the records
					 of the employer.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-75 - Controlling law

Current through June, 2024
This plan and all rights thereunder shall be governed by
					 and construed in accordance with the laws of the state of
					 Hawaii.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-76 - Text prevails over captions

Current through June, 2024
The headings and subheadings of this chapter for the plan
					 are included herein solely for the convenience of reference, and if there be
					 any conflict between such headings and subdivisions and the text of this plan,
					 the text shall control.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-77 - Rules of construction

Current through June, 2024
Whenever used in the plan, the masculine gender shall
					 include the feminine, and the singular shall include the
					 plural.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-78 - Computation of time

Current through June, 2024
Whenever a period of time is stated in these rules as a
					 number, of days from an event, the period shall be computed in calendar days,
					 excluding the first day of the event.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-79 - Successors and assigns

Current through June, 2024
This plan shall inure to the benefit of, and be binding
					 upon, the parties hereto and their successors and assigns.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-80 - Employee organization

Current through June, 2024
Each employee organization whose benefit plan qualifies as
					 a component plan under these rules shall submit to the plan administrator a
					 letter which:
(1) Identifies the name
				  and address of the person who is authorized to represent the employee
				  organization; and
(2) States that
				  its health benefit plan will comply or has complied with the following
				  requirements:
(A) It certifies that it will
				  comply with these administrative rules and regulations.
(B) It agrees to maintain reasonable
				  accounting and enrollment records and agrees to furnish such reports as may be
				  requested by the plan administrator.
(C) Its accounting and enrollment records
				  will be located in the State of Hawaii.
(D) It will permit the plan administrator,
				  the State comptroller, or their representatives to audit and examine its
				  records for compliance with these rules at reasonable times and places as may
				  be designated by the plan administrator or the state comptroller. If the
				  compliance audit reveals any evidence of non-compliance with these rules, a
				  full audit in the area of non-compliance may be ordered. An employee
				  organization subject to the full audit agrees to pay for such an
				  audit.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 51 - PREMIUM CONVERSION PLAN › Subchapter 7 - GENERAL PROVISIONS › Section 14-51-81 - Acceptance of the employee organization salary reduction certification; employee organization responsibility

Current through June, 2024
Unless otherwise mutually agreed to, the employee
					 organization shall submit a list of all eligible employees who selected
					 component plan(s) through the employee organization and certify that the
					 employees have authorized the employer to make the appropriate salary reduction
					 for the select component plan(s). The employee organization shall remain
					 responsible for errors and omissions contained in the certified information
					 provided to the plan administrator.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 1 - PURPOSE AND DEFINITIONS › Section 14-52-1 - Purpose

Current through June, 2024
(a) The purpose of this chapter is to
				  implement and administer the State of Hawaii flexible spending accounts plan
				  pursuant to section
				  78-30, HRS, and
				  within the meaning of section 125 of the Internal Revenue Code of 1986, as
				  amended. The flexible spending accounts plan allows eligible employees of the
				  State to participate, on a pre-tax basis, in two types of benefits provided
				  under the plan; medical expense reimbursement spending accounts and dependent
				  care expense reimbursement spending accounts.
(b) The medical expense reimbursement
				  spending account is intended to provide reimbursement for eligible medical and
				  health care expenses (including dental, drug, and vision) that are not
				  reimbursed by health insurance plans covering the participant or the
				  participant's dependents. The State intends that the medical expense
				  reimbursement spending account qualify as an accident and health plan within
				  the meaning of sections 105(e) and 125 of the Code.
(c) The dependent care expense reimbursement
				  spending account is intended to provide reimbursement for employment-related
				  dependent care expenses for participants' children and other dependents. The
				  State intends that the dependent care expense reimbursement spending account
				  qualify as a dependent care assistance plan within the meaning of sections
				  129(d) and 125 of the Code.
(d)
				  These rules are intended to satisfy the written plan requirement of section 125
				  of the Code an(d) These rules are intended to satisfy the written plan
				  requirement of section 125 of the Code and any United States Department of the
				  Treasury regulations thereunder relating to cafeteria plans. If there are any
				  conflicts between the Code and these rules, the Code shall prevail.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 2 - ADMINISTRATION › Section 14-52-10 - Plan administrator

Current through June, 2024
(a) The State,
				  through the director, shall be the named fiduciary responsible for
				  administration of the plan.
(b) The
				  director shall be the administrator of the plan and may contract with a
				  third-party administrator to perform recordkeeping, communications, and the
				  day-to-day operations of the plan. The director may delegate any of the
				  director's powers or duties under the plan in writing to the third-party
				  administrator or any other person or entity.
(c) The delegated representative shall have a
				  fiduciary responsibility for only that part of the administration that has been
				  delegated by the director and any references to the State or director shall
				  instead apply to the delegated representative.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 2 - ADMINISTRATION › Section 14-52-11 - Plan administrator

Current through June, 2024
(a) The plan shall
				  be administered by the director and third-party administrator in a
				  nondiscriminatory manner and in accordance with the Code and other applicable
				  state laws.
(b) The plan is
				  intended to not discriminate in favor of highly compensated individuals or key
				  employees with respect to eligibility to participate, contributions, and
				  benefits. If, in the judgment of the director, the operation of the plan
				  results in such discrimination, the director may exclude highly compensated
				  individuals or key employees from participating in the plan, or limit their
				  participation in the plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 2 - ADMINISTRATION › Section 14-52-12 - Powers and duties

Current through June, 2024
The plan administrator shall have the powers and duties
					 specified in the plan to take all action and make all decisions necessary or
					 proper to carry out the plan. The determination of the plan administrator as to
					 any questions involving the general administration and interpretation of the
					 plan shall be conclusive as to all parties thereto. Any discretionary action to
					 be taken under the plan by the plan administrator with respect to employee
					 eligibility, benefits, election cancellations or changes, and reimbursements,
					 shall be uniform in their nature and applicable to all persons similarly
					 situated. Without limiting the generality of the forgoing, the plan
					 administrator shall have the following powers and duties:
(1) To require any person to furnish
				  information as the plan administrator may reasonably request for the purpose of
				  the proper administration of the plan as a condition to receiving any benefit
				  under the plan;
(2) To make and
				  enforce rules and prescribe the use of forms as the plan administrator deems
				  necessary for the administration of the plan;
(3) To interpret the plan and to resolve
				  ambiguities, inconsistencies, and omissions;
(4) To decide on questions concerning the
				  plan, including eligibility, benefits, election cancellations or changes, and
				  reimbursements;
(5) To designate
				  short plan years of less than twelve consecutive months for valid business
				  purposes. Notwithstanding the foregoing, the plan administrator may not
				  designate two consecutive short plan years;
(6) To select and hire advisors and a
				  third-party administrator and appoint qualified parties to handle the
				  day-to-day administrative requirements of the plan; and
(7) To delegate to any or each state agency
				  responsibility for the day-to-day administration of the plan.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-20 - Participation; compensation reduction agreement

Current through June, 2024
(a) To
				  participate in the plan, an eligible employee shall submit a completed
				  compensation reduction agreement to the third-party administrator before the
				  close of the enrollment period for each plan year or within ninety days of
				  becoming eligible. The compensation reduction agreement shall be provided by
				  the third-party administrator.
(b)
				  In the compensation reduction agreement, the eligible employee shall provide
				  the following:
(1) The eligible employee's
				  name, address, and social security number;
(2) Each type of benefit or spending account
				  selected;
(3) The amount of pre-tax
				  compensation the eligible employee wishes to contribute during the period
				  covered by the compensation reduction agreement; provided that:
(A) The maximum amount of contributions shall
				  be subject to the reimbursement limitations specified in section
				  14-52-22;
				  and
(B) Except as otherwise
				  provided in this chapter or law, the pre-tax compensation contribution shall be
				  made by payroll reduction;
(4) Whether the eligible employee wants the
				  reimbursement amount deposited in a checking or savings account, or sent by
				  check to the eligible employee's address and, in the case of a medical expense
				  reimbursement spending account, whether the employee instead prefers the option
				  of having a debit card; and
(5) Any
				  other information reasonably required by the director or third-party
				  administrator.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-21 - Administration fee

Current through June, 2024
(a) Each participant shall pay a monthly
				  administration fee, if required by the State. The amount of the fee shall be
				  determined by the director.
(b)
				  Except as otherwise provided in the Code or this chapter, the fee shall be paid
				  on a pre-tax basis and shall be made by payroll reduction.
(c) Each participant shall pay one monthly
				  administration fee regardless of whether the participant enrolls in one or both
				  types of spending accounts.
(d) The
				  administration fee shall be paid for the entire month regardless of when,
				  during the month, the participant voluntarily cancels coverage, separates from
				  service, or is administratively canceled as provided in this chapter. Upon
				  cancellation of the participant's coverage or separation from service, the fee
				  shall be deducted from the participant's account balance and paid until
				  contributions are exhausted or until ninety days following the date
				  participation is terminated, whichever comes first.
(e) A participant who takes an unpaid leave
				  of absence or unpaid FMLA leave in accordance with sections
				  14-52-25
				  and
				  14-52-26
				  and elects to make payments using the prepayment method or pay-as-you-go method
				  shall be required to pay the administration fee on an out-of-pocket, after-tax
				  basis.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-22 - Maximum annual amount of reimbursements or benefits

Current through June, 2024
(a) The maximum annual amount of
				  reimbursement or benefits a participant may receive for eligible medical
				  expenses shall be $2,750); provided that;
(1)
				  If both spouses are eligible employees and become participants of the plan,
				  each may contribute a maximum annual amount of $2,750; and
(2) The $2,750 shall not include the
				  participant's monthly administration fee nor any amounts carried over from a
				  prior year as a limited rollover.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-23 - Duration of elections

Current through June, 2024
A completed and submitted compensation reduction agreement
					 and the elections thereunder shall remain in effect until the end of the plan
					 year for which they are made, unless a change is made pursuant to sections
					 14-52-25,
					 14-52-26,
					 14-52-27,
					 or
					 14-52-28.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-24 - Annual elections to continue participation; failure to file

Current through June, 2024
(a) Except as specifically provided in this
				  section, during each plan year, an eligible employee shall affirmatively
				  reelect to continue participation in the plan by filing a new compensation
				  reduction agreement during the annual enrollment period.
(b) The new compensation reduction agreement
				  shall become effective on the first day of the plan year that commences after
				  the compensation reduction agreement is properly signed, dated, submitted by
				  the eligible employee, and received by the third-party administrator during the
				  annual enrollment period,
(c) If
				  any participant fails to file a new compensation reduction agreement during an
				  enrollment period, the participant shall be deemed to have elected to opt out
				  of continued enrollment and participation in the plan in the following plan
				  year. Notwithstanding the forgoing, an eligible employee shall continue to be
				  considered a participant in the medical expense reimbursement spending account
				  benefit of the plan for any subsequent plan year during which limited rollover
				  funds remain,
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-25 - Participation in the medical expense reimbursement spending account while on unpaid leave of absence or unpaid FMLA leave

Current through June, 2024
(a) A participant
				  who takes an unpaid leave of absence or unpaid FMLA leave may elect to continue
				  participation in the medical expense reimbursement spending account by making
				  the required contributions and administration fees under the plan during the
				  period of unpaid leave or unpaid FMLA leave. The participant may make the
				  payments using either the:
(1) Prepayment
				  method; the participant may prepay the entire contribution due during unpaid
				  leave or unpaid FMLA leave; or
(2)
				  Pay-as-you-go method: the contributions due during the unpaid leave or unpaid
				  FMLA leave period may be paid out-of-pocket based on the same schedule that
				  would have been used if the participant had not been on unpaid leave or unpaid
				  FMLA leave, and under the State's existing rules for payment by employees on
				  leave without pay.
A participant on unpaid leave or unpaid FMLA leave who
					 fails to make the required contributions or administration fees shall be
					 administratively canceled from the medical expense reimbursement spending
					 account in accordance with section
					 14-52-30.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-26 - Participation in the dependent care expense reimbursement spending account while on unpaid leave of absence, unpaid FMLA leave, vacation leave, sick leave, or other paid leaves

Current through June, 2024
(a) A participant
				  in the dependent care expense reimbursement spending account who takes an
				  unpaid leave of absence, unpaid FMLA leave, vacation leave, sick leave, or
				  other paid leaves (including sabbatical leave, funeral leave, administrative
				  leave, industrial injury leave, accidental injury leave, family leave, or
				  compensatory time off) shall not be entitled to submit a claim for
				  employment-related dependent care expenses incurred during the unpaid leave of
				  absence, unpaid FMLA leave, vacation leave, sick leave, or other paid
				  leaves.
(b) A participant who takes
				  an unpaid leave of absence or unpaid FMLA leave may elect to continue
				  participation in the dependent care expense reimbursement spending account by
				  making the required contributions and administration fees under the plan during
				  the period of unpaid leave or unpaid FMLA leave in the manner prescribed under
				  section
				  14-52-25(a).
				  A participant who fails to make the required contributions and administration
				  fees shall be administratively canceled from the plan in accordance with
				  section
				  14-52-30.
(c) A participant in the dependent care
				  expense reimbursement spending account who takes unpaid leave of absence or
				  unpaid FMLA leave of ten or more working days may elect to change or cancel the
				  dependent care expense reimbursement spending account elected benefits in
				  accordance with section
				  14-52-28.
				  A participant who cancels participation in the dependent care expense
				  reimbursement spending account and returns from the unpaid leave or unpaid FMLA
				  leave during the same plan year may recommence participation in the dependent
				  care expense reimbursement spending account in accordance with section
				  14-52-20.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-27 - Participation in the medical expense reimbursement spending account and dependent care expense reimbursement spending account while on USERRA leave

Current through June, 2024
(a) Notwithstanding the provisions of
				  sections
				  14-52-25
				  and
				  14-52-26,
				  a participant who takes an unpaid leave of absence under USERRA may elect to
				  continue participation under the medical expense reimbursement spending account
				  and dependent care expense reimbursement spending account by making the
				  required contributions and administration fees under the plan during the period
				  of unpaid USERRA leave using one of the methods specified under section
				  14-52-25(a).
				  A participant who fails to make the required contributions or administration
				  fees shall be administratively canceled from the plan in accordance with
				  section
				  14-52-30.
(b) A participant on unpaid USERRA leave of
				  ten or more working days may elect to change or cancel participation in the
				  medical expense reimbursement spending account or dependent care expense
				  reimbursement spending account in accordance with section
				  14-52-28.
(c) A participant who is administratively
				  canceled or elects to cancel, and who returns from unpaid leave of absence
				  under USERRA during the same plan year, may recommence participation in the
				  medical expense reimbursement spending account and the dependent care expense
				  reimbursement spending account for the remainder of the plan year upon return
				  from the USERRA leave. The participant may recommence participation in
				  accordance with section
				  14-52-20
				  and under the same conditions and with the same rights that applied prior to
				  the USERRA leave.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-28 - Participant change or cancellation of elected benefits

Current through June, 2024
(a) Except as otherwise provided in this
				  chapter, once an eligible employee has elected benefits under the plan and the
				  plan year has begun, the eligible employee may not change or cancel the elected
				  benefits unless authorized under the Code and if on account of a change of
				  status described in 26 Code of Federal Regulations § 1.125-4(c), the
				  change or cancellation is necessitated by and is consistent with a change in
				  status.
(b) Examples of a change in
				  status authorized under the Code include, without limitation:
(1) A change in legal marital status
				  (including marriage, death of a spouse, divorce, legal separation, or
				  annulment);
(2) A change in the
				  number of dependents (including birth, adoption, addition of a foster child,
				  death of a dependent. placement for adoption, or the joining of eligible
				  dependents to the employee's household);
(3) A change in employment status of the
				  employee, the employee's spouse, or the employee's dependent, (including
				  commencement or termination of employment, a strike or lockout, reduction or
				  increase in hours of employment by the employee, spouse, or dependent,
				  commencement of or return from an unpaid leave of absence, transfer to a
				  non-eligible employment classification, a change to a new employment
				  classification where other component plans are available or where the
				  employee's carrier's plan is not available, or a change in
				  worksite),'
(4) A change that
				  causes an employee's dependent to satisfy or cease to satisfy eligibility
				  requirements for coverage (including attaining age, student status, or any
				  similar circumstance); or
(5) A
				  change in residence of the employee, spouse, or dependent (including moving
				  from the geographic area covered by the employee's carrier's plan or moving
				  into an area where other component plans are available).
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-29 - Separation from service

Current through June, 2024
(a) If a
				  participant separates from service with the State during a period in which the
				  participant is covered under the plan, coverage shall terminate on the same
				  date as the participant's separation from service.
(b) A participant who separates from service
				  shall be entitled to reimbursement for claims for qualified benefits incurred
				  up until the participant's separation from service, only if the participant or
				  the participant's estate applies for the reimbursement on or before the end of
				  ninety days following the date of the separation from service and the
				  administration fees are paid during the ninety day period in accordance with
				  section
				  14-52-21.
				  Thereafter, any unused contributions shall be permanently forfeited to the
				  State.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-30 - Administrative cancellations

Current through June, 2024
(a) If a
				  participant fails to make the monthly contribution specified in the
				  compensation reduction agreement, or fails to pay the monthly administration
				  fee, the third-party administrator may administratively cancel the employee's
				  participation in the plan.
(b) The
				  third-party administrator shall notify the participant of the cancellation in
				  writing.
(c) The administrative
				  cancellation shall be effective retroactively to the beginning of the pay
				  period in which the participant failed to make the monthly contribution or pay
				  the monthly administrative fee .
(d) Once the administrative cancellation
				  becomes effective, any unused contributions shall be permanently forfeited to
				  the State,
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-31 - Cessation or termination of participation

Current through June, 2024
A participant shall cease to be a participant as of the
					 earliest of;
(1) The date on which the
				  plan terminates;
(2) The date on
				  which the participant ceases to be eligible for the plan;
(3) The effective date of a voluntary
				  cancellation due to an allowable change in status pursuant to section
				  14-52-28,
				  or unpaid FMLA or USERRA leave pursuant to sections
				  14-52-25,
				  14-52-26
				  or
				  14-52-27;
				  or
(4) The date an administrative
				  cancellation becomes effective under this chapter.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-32 - Recommencement of participation

Current through June, 2024
(a) Except as
				  otherwise provided in this chapter, a former active participant who is
				  reemployed during the same plan year in which the participant separated from
				  service:
(1) May recommence participation in
				  the medical expense reimbursement spending account in accordance with section
				  14-52-20.
				  The election may be the same as or different from the benefit that was in
				  effect at the time the participant separated from service with the State, in
				  accordance with section
				  14-52-28;
				  and
(2) Shall not be allowed to
				  recommence participation in the dependent care expense reimbursement spending
				  account for the remainder of the plan year.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 3 - PARTICIPATION IN THE PLAN › Section 14-52-33 - Death of participant

Current through June, 2024
If a participant dies, the participation in the plan shall
					 cease; provided however, the participant's surviving spouse or dependents may
					 submit claims for expenses or benefits incurred on or before the date of the
					 participant's death. Claims must be submitted no later than ninety days after
					 the date of the participant's death. In no event may reimbursements be paid to
					 a party that is not a spouse or dependent. If the plan is subject to the
					 provisions of section 4980B of the Code, then those provisions and related
					 regulations shall apply for purposes of the medical expense reimbursement
					 spending account.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 4 - ACCOUNTS AND STATEMENTS › Section 14-52-40 - Individual spending accounts

Current through June, 2024
Upon receipt and approval of a completed compensation
					 reduction agreement, the third-party administrator shall establish and maintain
					 an individual spending account or accounts for each participant for
					 recordkeeping and reporting purposes.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 4 - ACCOUNTS AND STATEMENTS › Section 14-52-41 - Adjustments to individual spending accounts

Current through June, 2024
Each individual spending account shall be credited with the
					 amount of contributions made and shall be adjusted whenever a reimbursement is
					 made.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 4 - ACCOUNTS AND STATEMENTS › Section 14-52-42 - Interest on contributions

Current through June, 2024
A participant shall not be entitled to any interest earned
					 on the pre-tax compensation amounts contributed by the participant.
Hawaii Administrative Rules › Title 14 - DEPARTMENT OF HUMAN RESOURCES DEVELOPMENT › Subtitle 5 - STATE OF HAWAII CAFETERIA PLAN › Chapter 52 - FLEXIBLE SPENDING ACCOUNTS PLAN › Subchapter 4 - ACCOUNTS AND STATEMENTS › Section 14-52-43 - Participant statements

Current through June, 2024
(a) The third-party
				  administrator shall send each participant a quarterly statement within thirty
				  days after the end of the calendar quarter that shall contain the following:
(1) Amounts of pre-tax compensation
				  contributed to the plan and credited to the participant's spending account
				  (s);
(2) Amounts and dates of any
				  reimbursements;
(3) Remaining
				  balance in the participant's spending account(s); and
(4) Any other information reasonably required
				  by the director,