reglab/statecodes huggingface dataset:
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF DEPENDENT CARE ASSISTANCE ACCOUNTS › Section 2110.510 - Claims for Reimbursement

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
				Participant who has enrolled for a Plan Year may apply to the Plan
				Administrator for Reimbursement of Dependent Care Expenses incurred by the
				Participant between July 1 and June 30. Dependent Care Expenses are treated as
				incurred when the dependent care is provided and not when the Participant is
				billed or charged, or pays for the dependent care.
b) New Participants who enroll during the
				open enrollment period may apply for Reimbursement of Dependent Care Expenses
				incurred between the first day of the Plan Year and June 30. New Participants
				who enroll through a mid-year enrollment due to a Change in Family Status may
				apply for Reimbursement of Dependent Care Expenses incurred between the first
				day of the Pay Period following the signature date on the Enrollment Form, or
				the date of the Change in Family Status, whichever is later, and June
				30.
c) Participants who revoke
				participation in accordance with Sections
				2110.220 and
				2110.320
				before the end of the Plan Year may apply for Reimbursement of Dependent Care
				Expenses incurred between July 1 and, if on an Anticipated Payroll, the last
				day of the Pay Period that a deduction was taken or, if on a Delayed Payroll,
				the last day of the Pay Period following the Pay Period that the last deduction
				was taken.
d) The Participant may
				apply by submitting an application in writing to the Plan Administrator on a
				claim form provided by the Plan Administrator setting forth:
1) the amount, beginning and ending service
				date, and type of expense for which Reimbursement is requested;
2) the name and address of the Dependent Care
				Service Provider; and
3) bills,
				invoices, receipts or other statements showing the amounts of the
				expenses.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF DEPENDENT CARE ASSISTANCE ACCOUNTS › Section 2110.520 - Reimbursement of Participant

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Plan Administrator shall reimburse the Participant from the Participant's
				dependent care assistance account for Dependent Care Expenses incurred during
				the Plan Year for which the Participant submits documentation in accordance
				with Section
				2110.510.
b) The Reimbursement schedule will be
				established by the Plan Administrator in a manner that allows the Participant
				to receive Reimbursement no less than once a month.
c) No Reimbursement under this Section shall
				at any time exceed the balance of the Participant's dependent care assistance
				account for the Plan Year at the time of the Reimbursement.
d) The Plan Administrator will reimburse
				Participants who have filed claims in the prescribed manner:
1) at least once a month if the claim equals
				or exceeds $5.00, and if there is enough money in the account,
2) at least once the twelfth month (or the
				final month of participation) regardless of the amount.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF DEPENDENT CARE ASSISTANCE ACCOUNTS › Section 2110.530 - Exclusions

Current through Register Vol. 48, No. 28, July 12, 2024
A Participant shall not be reimbursed for any expense that
				  would otherwise be a Dependent Care Expense if:
a) the expense was incurred at a time when
				the Participant was not a Participant in the Plan; or
b) a claim for Reimbursement of the expense
				has not been filed in accordance with the provisions of Section
				2110.510;
				or
c) the expense was claimed as a
				credit or deduction on the Participant's federal or State income tax forms;
				or
d) the Participant does not
				report the Dependent Care Service Provider's name and address to the IRS or to
				the Plan Administrator as provided by applicable Code requirements.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF DEPENDENT CARE ASSISTANCE ACCOUNTS › Section 2110.540 - Statements

Current through Register Vol. 48, No. 28, July 12, 2024
a) On or before
				January 31 of each year, the Department shall furnish to each Participant who
				was enrolled in the Plan during the prior calendar year a written statement
				showing the amount of contributions made by the Participant into his or her
				account.
b) The Plan Administrator
				shall also notify each Participant in writing, or electronically if the
				Participant has opted for communication, via a quarterly statement of the
				unused balance in his or her account.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart G - TERMINATION OF PARTICIPATION › Section 2110.610 - Termination or Death of Participant

Current through Register Vol. 48, No. 28, July 12, 2024
a) In the event that a Participant terminates
				State service or dies, the Participant's participation shall terminate.
				Eligible expenses will include only those expenses incurred through the last
				day of the Pay Period that the last deduction was taken, if on an Anticipated
				Payroll, or, if on a Delayed Payroll, the last day of the Pay Period following
				the Pay Period that the last deduction was taken.
b) If the Participant returns to State
				service the same Plan Year, the Participant can re-enroll in accordance with
				the provisions of Section
				2110.210.
				If reenrollment occurs within 30 days after the Termination or other separation
				from State service, the contribution amount per Pay Period must be the same as
				the amount contributed prior to the Termination.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart G - TERMINATION OF PARTICIPATION › Section 2110.620 - Fraud

Current through Register Vol. 48, No. 28, July 12, 2024
In the event a Participant knowingly supplies the Department
				  or Plan Administrator with false information or knowingly files a claim that is
				  not qualified for Reimbursement, the Department or Plan Administrator shall
				  exclude the Participant from further participation in the Plan for all
				  subsequent Plan Years.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.710 - Non-discrimination

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Plan shall
				meet the requirements of Code sections 129 and 125 that require that all
				benefits provided for Participants who are highly compensated are provided for
				all other Participants and that establish benefits tests.
b) Unless otherwise determined by the
				Department, the special dependent care assistance test will be used for this
				Part. It:
1) requires that the average benefit
				of Participants must be at least 55 percent of the average benefit of Highly
				Compensated Participants, and
2)
				allows Participants with Compensation below $25,000 to be disregarded for
				purpose of this test.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.720 - Illegality of a Particular Provision

Current through Register Vol. 48, No. 28, July 12, 2024
The illegality of any provision of this Plan shall not affect
				  the other provisions of the Plan and the Plan shall be construed in all
				  respects as if the invalid provision were omitted.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.730 - Applicable Law

Current through Register Vol. 48, No. 28, July 12, 2024
To the extent not preempted by federal law, the Plan shall be
				  governed by and construed according to the laws of the State of
				  Illinois.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.740 - Rights Against the Employer

Current through Register Vol. 48, No. 28, July 12, 2024
Neither the establishment nor any modification of the Plan
				  nor any distributions made under the Plan shall be construed as giving to any
				  Participant any legal or equitable rights against the Employer, the Department,
				  State officers or administrators, or as giving any person the right to be
				  retained in the employ of the Employer.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.750 - Effect on Pension

Current through Register Vol. 48, No. 28, July 12, 2024
Participation in this Plan will not affect the amount paid
				  into a Participant's pension nor reduce benefits received.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.760 - Effect on Social Security

Current through Register Vol. 48, No. 28, July 12, 2024
Participation in this Plan reduces a Participant's Social
				  Security wages by the amount contributed and may therefore reduce the benefits
				  received.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.770 - Benefits Solely From General Assets

Current through Register Vol. 48, No. 28, July 12, 2024
The benefits provided by this Plan will be paid solely from
				  the general assets of the State. The State will not be required to maintain any
				  fund or segregate any amount for the benefit of any Participant, and no
				  Participant or other person shall have any claim against, right to, or security
				  or interest in, any asset of the State from which any payment under the Plan
				  may be made.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.780 - Nonassignability of Rights

Current through Register Vol. 48, No. 28, July 12, 2024
The right of any Participant to receive Reimbursement under
				  the Plan shall not be alienable by the Participant by assignment or any other
				  method. Any attempt to alienate a Participant's interest will not be
				  recognized.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.790 - Tax Consequences

Current through Register Vol. 48, No. 28, July 12, 2024
Once enrolled it shall be the obligation of each Participant
				  to determine whether each payment under Section
				  2110.420 of
				  this Part is excludable from the Participant's Compensation for federal and
				  state income tax purposes. Participants should notify the Department if there
				  is reason to believe that any payment is not excludable.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.800 - Indemnification of State by Participants

Current through Register Vol. 48, No. 28, July 12, 2024
If any Participant receives Reimbursements under Section
				  2110.520
				  of this Part that are not for Dependent Care Expenses, such Participant shall
				  indemnify and reimburse the State for any liability the State may incur for
				  failure to withhold federal or state income tax.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2110.810 - Right to Amend and Terminate Reserved

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department has established the Plan
				with the bona fide intention and expectation that it will be continued
				indefinitely, but the Department will have no obligation to maintain the Plan
				for any given length of time and may discontinue or terminate the Plan at any
				time without liability.
b) Upon
				termination or discontinuance of the Plan, all elections and reductions in
				Compensation relating to the Plan shall terminate, and the Department will pay
				any remaining balances to the Participants as additional taxable
				Compensation.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart A - INTRODUCTION AND DEFINITIONS › Section 2120.10 - Summary and Purpose of Plan

Current through Register Vol. 48, No. 28, July 12, 2024
This Plan is intended to qualify as a medical care assistance
				  program under Sections 105, 125, and 213(d) of the Internal Revenue Code (
				  26 U.S.C.
				  105,
				  125, and
				  213(d)
				  ) (Code) and is to be interpreted in a manner consistent with the requirements
				  of these Sections. The purpose of the Plan is to enable Participants to elect
				  to receive Reimbursements of their Medical Care Expenses that are excludable
				  from their taxable Compensation pursuant to Code Section
				  105(b).
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart A - INTRODUCTION AND DEFINITIONS › Section 2120.20 - Plan Number

Current through Register Vol. 48, No. 28, July 12, 2024
The number of this Plan for purposes of reporting statistical
				  information to the Internal Revenue Service is 502.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart B - ADMINISTRATION › Section 2120.110 - Role of the Department/Plan Administrator

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Plan shall be administered by the Plan
				Administrator.
b) The Department
				reserves the right to enter into agreements with other agencies to delegate
				various record keeping and other administrative functions to the employing
				agencies of Participants.
c) It
				shall be a principal duty of the Department to see that the Plan is carried out
				for the exclusive benefit of persons entitled to participate in the Plan
				without discrimination among them.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart C - PARTICIPATION › Section 2120.210 - Date of Participation

Current through Register Vol. 48, No. 28, July 12, 2024
a) An
				eligible employee will become a Participant upon an election under this Plan to
				receive medical care assistance.
b)
				New eligible employees may become Participants upon an election to receive
				medical care assistance that is made within 60 days after becoming an
				employee.
c) Employees who are
				eligible because they have chosen continuation coverage as authorized by COBRA
				must continue their medical assistance deductions. Otherwise, they will be
				considered revoked as described in Section
				2120.220.
d) Eligible employees who experience a change
				in family status may elect to participate at any time within the Plan Year. The
				election must be made within 60 days after the change in family
				status.
e) Elections from new
				eligible employees or those who have had a change in family status will be
				effective the first pay period after the signature date of the Participant on
				the enrollment form or the date of the change in family status, whichever is
				later.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart C - PARTICIPATION › Section 2120.220 - Insufficient Salary

Current through Register Vol. 48, No. 28, July 12, 2024
a)
				Participation can only be through payroll deduction except as specifically
				allowed in this Part.
b) In the
				event the Comptroller fails to make a deposit in the Participant's account
				because there are inadequate funds to satisfy the Participant's elected
				deduction, the Participant's deduction will be revoked.
c) The revoked Participant described in this
				Section can request reimbursement of medical care expenses in accordance with
				Subpart F of this Part.
d) The
				revoked Participant described in this Section can re-enroll the next election
				period in accordance with Section
				2120.310.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart C - PARTICIPATION › Section 2120.230 - Errors

Current through Register Vol. 48, No. 28, July 12, 2024
a) Participants are
				responsible for monitoring their accounts and notifying the employer of any
				payroll or other errors.
b) In the
				event a deduction is missed or an incorrect amount is taken because of payroll
				or other processing errors, the error must be corrected on a later payroll or
				direct billed to the Participant if he or she is off payroll.
c) If the correction of the error causes an
				economic hardship for the Participant, the funds sufficient to correct the
				error will be deducted from the Participant's paycheck over the two months
				immediately following the discovery of the error.
d) In the event of overpayment because of
				error, the Participant will be asked to refund to the Department the excess
				reimbursement.
e) If the
				Participant refuses to reimburse the Department for the overpayment, the
				Department will request the Comptroller to withhold the required amount from
				the Participant's next available paycheck pursuant to 74 Ill. Adm. Code 285. If
				the Participant is off payroll, the overpayment will be added as income to the
				Participant's W-2.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart D - ELECTION TO RECEIVE MEDICAL CARE ASSISTANCE › Section 2120.310 - Election Procedure

Current through Register Vol. 48, No. 28, July 12, 2024
a) An
				eligible employee may elect to receive medical care assistance under this Plan
				by making an election and compensation reduction agreement on an enrollment
				form provided by the Department.
b)
				The enrollment period will be at a time to be determined by the Department
				prior to the beginning of the Plan Year. The enrollment period shall be
				sufficient to allow eligible employees to enroll in the Plan and shall in no
				case be less than 30 days prior to the beginning of the Plan Year.
c) Eligible employees must participate for a
				full 12-month period. Participants who terminate, retire or go on unpaid leave
				of absence may continue participation by making the elected monthly deduction
				via a personal check or money order. As the payments are not made through
				payroll deduction, no tax benefits are allowed. If continuation is not elected,
				eligible expenses will include only those expenses incurred through the date of
				the last pay period following the pay period in which the last deduction was
				made.
d) The election must be for a
				specified annual dollar amount evenly divisible by the number of pay periods in
				the Plan Year.
e) The Participant
				must re-enroll each year to continue participation.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart D - ELECTION TO RECEIVE MEDICAL CARE ASSISTANCE › Section 2120.320 - Irrevocability of Election

Current through Register Vol. 48, No. 28, July 12, 2024
a) An
				election to participate shall be irrevocable during the Plan Year unless a
				change in family status has occurred.
b) A change in family status will permit a
				change or revocation of an election during a Plan Year under the Code. To the
				extent consistent with the Code, this provision shall be liberally construed by
				the Department to maximize the benefit to the Participant.
c) Election changes must be consistent with
				changes in family status.
d) The
				form requesting the change in the election must be filed with the Department
				within 60 days after the change in family status.
e) The Department shall require documentation
				substantiating the change in family status consisting of group insurance
				records maintained by the Department or personnel transaction records
				maintained by the employing agency or other documents substantiating the
				claimed change in family status.
f)
				Any new election under this Section shall be effective the first pay period
				after the signature date of the Participant on the enrollment form or the date
				of the change in family status, whichever is later.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart D - ELECTION TO RECEIVE MEDICAL CARE ASSISTANCE › Section 2120.330 - Maximum Medical Care Assistance

Current through Register Vol. 48, No. 28, July 12, 2024
a) The maximum amount that the Participant
				may payroll deduct for use under this Plan during the Plan Year shall not
				exceed $2,500 for tax year 2013 and, after tax year 2013, an amount adjusted
				for cost of living to the extent provided under Section 125(i) of the Code
				(indexed to the CPI-U, with any increase that is not a multiple of $50 rounded
				to the next lowest multiple of $50).
b) The pay period maximum is the annual
				maximum divided by the number of pay periods in the Plan Year.
c) The pay period maximum cannot be exceeded
				if there is a change in family status, as provided in Section
				2120.610
				of this Part, or if there are circumstances requiring prepayment of the
				contributions for the balance of the year.
d) If the Department determines during the
				Plan Year that highly compensated Participants are benefiting from the Plan
				more than non-highly compensated Participants, the Department shall reduce the
				maximum deduction for the highly compensated Participants the minimal amount
				necessary to bring the Plan into compliance with the non-discrimination
				requirements of the Code (
				26 USC 125
				).
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart D - ELECTION TO RECEIVE MEDICAL CARE ASSISTANCE › Section 2120.340 - Minimum Medical Care Assistance

Current through Register Vol. 48, No. 28, July 12, 2024
The minimum level of participation in this Plan is $20 per
				  month.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart E - MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.410 - Establishment of Accounts

Current through Register Vol. 48, No. 28, July 12, 2024
The Plan Administrator will establish and maintain a medical
				  care assistance account for each Plan Year for each Participant who has
				  enrolled for the Plan Year.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart E - MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.420 - Crediting of Accounts

Current through Register Vol. 48, No. 28, July 12, 2024
a) There shall
				be credited to a Participant's medical care assistance account for each Plan
				Year, as of each Pay Period, an amount equal to the reduction made in the
				Participant's Compensation in accordance with the Participant's
				election.
b) All amounts credited
				to each such medical care assistance account shall be the property of the State
				until paid out pursuant to Subpart F of this Part.
c) No interest will be credited to the
				Participants Accounts on balances in the medical care assistance
				account.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart E - MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.430 - Debiting of Accounts

Current through Register Vol. 48, No. 28, July 12, 2024
A Participant's medical care assistance account for each Plan
				  Year shall be debited as of the date the reimbursement is processed by the Plan
				  Administrator under Section
				  2120.520.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart E - MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.440 - Forfeiture of Accounts

Current through Register Vol. 48, No. 28, July 12, 2024
a) The amount
				credited to a Participant's medical care assistance account for any Plan Year
				shall be used:
1) only to reimburse the
				Participant for medical care expenses incurred during the applicable Plan Year
				or during the grace period (until September 15) following the close of the Plan
				Year; and
2) only if the
				Participant applies for reimbursement on or before September 30 following the
				close of the Plan Year.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.510 - Claims for Reimbursement

Current through Register Vol. 48, No. 28, July 12, 2024
a) A
				Participant who has enrolled for a Plan Year may apply to the Plan
				Administrator for reimbursement of medical care expenses incurred by the
				Participant between July 1 of the Plan Year and September 15 of the following
				Plan Year. For purposes of this Part, expenses are treated as having been
				incurred when the Participant is provided with the medical care that gives rise
				to the expenses, and not when the Participant is formally billed, charged for,
				or pays for the medical care.
b)
				New Participants who enrolled during the open enrollment period may apply for
				reimbursement of medical care expenses incurred between the first day of the
				Plan Year (in accordance with Section
				2120.210 )
				and September 15 of the following Plan Year. New Participants who enroll
				through a mid-year enrollment due to a change in family status may apply for
				reimbursement of medical care expenses incurred between the first day of the
				pay period following the signature date on the enrollment form, or the date of
				the change in family status, whichever is later, and September 15 of the
				following Plan Year.
c)
				Participants who revoke participation in accordance with Sections
				2120.220 and
				2120.320
				before the end of the Plan Year may apply for reimbursement of medical care
				expenses incurred between July 1 and, if on an anticipated payroll, the last
				day of the pay period that the last deduction was taken or, if on a delayed
				payroll, the last day of the pay period following the pay period when the last
				deduction was taken.
d)
				Participants who terminate, retire or go on unpaid leave of absence and choose
				to pay any contributions for the balance of the Plan Year, in accordance with
				Section
				2120.310(c),
				will have coverage for the entire Plan Year and may apply for reimbursement of
				medical care expenses incurred between July 1 of the Plan Year and September 15
				of the following Plan Year.
e) The
				Participant may apply for reimbursement by submitting an application in writing
				to the Plan Administrator on a claim form provided by the Plan Administrator
				setting forth:
1) the amount, beginning and
				ending service date and type of service for which reimbursement is
				requested;
2) the name of the
				person, organization or entity to which the expense was paid;
3) third party verification of the expense,
				such as bills, invoices, receipts, or other statements showing the amounts of
				such expenses; and
4) a statement
				that the medical expense has not been reimbursed and is not reimbursable under
				any health plan coverage.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.520 - Reimbursement of Participant

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Plan Administrator shall reimburse the Participant from the Participant's
				medical care assistance account for medical care expenses incurred during the
				Plan Year through September 15 of the following Plan Year for which the
				Participant submits documentation in accordance with Sections
				2120.510
				and
				2120.525.
b) The reimbursement schedule will be
				established by the Plan Administrator in a manner that allows the Participant
				to receive reimbursement no less than once a month.
c) The Plan Administrator will reimburse
				Participants who have filed claims in the prescribed manner:
1) at least once a month if the claim equals
				or exceeds $5, and if there is eligibility for reimbursement remaining in the
				account; and
2) at least once the
				twelfth month (or the final month of participation) regardless of the
				amount.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.525 - Electronic Card Reimbursement Program

Current through Register Vol. 48, No. 28, July 12, 2024
a) A Participant may elect to pay medical
				care expenses through the use of a stored value card (Card) provided by the
				Plan Administrator. The Card deducts funds directly from the Participant's
				medical care assistance account and avoids any up-front, out-of-pocket expenses
				for the Participant.
b) In order to
				be eligible for the Card, the Participant must agree to abide by the terms and
				conditions associated with the Card as established by the Plan Administrator
				and provided to the participant prior to enrollment, limitations as to Card
				usage and the Plan Administrator's right to withhold and offset payment for
				unsubstantiated expenses. The Participant must further certify that the Card
				will be used only for eligible medical care expenses.
c) Use of this Card is limited to payments
				for Medical Care Expenses.
d) The
				maximum reimbursable amount under the Card is the full amount of the
				Participant's contribution to the medical care assistance account for the Plan
				Year, less any previously submitted reimbursements.
e) The Participant must obtain a receipt or
				third party statement (i.e., explanation of benefits form or invoice) each time
				the Card is used. The receipt must be retained for 1 year following the end of
				the Plan Year in which the expense was incurred and must be available for
				presentation to the Plan Administrator upon request. At a minimum, the receipt
				must contain the following information:
1)
				the type of service provided (i.e., office visit; prescription;
				over-the-counter purchase);
2) the
				date the medical care was provided (i.e., when the expense was
				incurred);
3) the amount of the
				expense;
4) the provider's or
				vendor's name; and
5) the patient's
				name.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.530 - Exclusions

Current through Register Vol. 48, No. 28, July 12, 2024
A Participant shall not be reimbursed for any expense that
				  would otherwise be a medical care expense if:
a) the expense was incurred at a time when
				the Participant was not a Participant in the Plan; or
b) a claim for reimbursement of the expense
				has not been filed in accordance with provisions of Section
				2120.510;
				or
c) the expense was claimed as a
				credit or deduction on the Participant's federal or state income tax form;
				or
d) the expense is reimbursable
				under any other benefit plan maintained by the employer or purchased privately
				by the Participant.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart F - PAYMENT OF MEDICAL CARE ASSISTANCE ACCOUNTS › Section 2120.540 - Statements

Current through Register Vol. 48, No. 28, July 12, 2024
a) On or before
				January 31 of each year, the Department shall furnish to each Participant who
				was enrolled in the Plan during the prior calendar year a written statement
				showing the amount of contributions into his or her account during that year
				with respect to the Participant.
b)
				The Plan Administrator shall notify each Participant electing a Card in
				writing, or electronically if the Participant has opted for electronic
				communication, via a quarterly statement of the unused balance in his or her
				account. Any unsubstantiated expenses will be clearly delineated on the
				quarterly statement.
c) The Plan
				Administrator shall notify each Participant not activating a Card in writing,
				or electronically if the Participant has opted for electronic communication,
				via a quarterly statement of the unused balance in his or her
				account.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart G - TERMINATION OF PARTICIPATION › Section 2120.610 - Termination or Death of Participant

Current through Register Vol. 48, No. 28, July 12, 2024
a) In the event that a Participant terminates
				State service or dies, the Participant's participation shall terminate unless
				continuation of coverage as authorized by COBRA has been elected. If COBRA is
				not elected, eligible medical care expenses will include only those expenses
				incurred through the last day of the pay period when the last deduction was
				taken, if on an anticipated payroll, or on the last day of the pay period
				following the pay period when the last deduction was taken, if on a delayed
				payroll.
b) If the Participant
				returns to State service the same Plan Year, the Participant can re-enroll in
				accordance with the provisions of Section
				2120.210.
				If re-enrollment occurs within 30 days after termination or departure from
				State service, the contribution amount per pay period must be the same as the
				amount contributed prior to termination.
c) If the Participant's employment status has
				changed from full time or part time (equal to or greater than 50 percent of a
				normal work period) to a status that no longer allows participation in the
				State Employees Group Health Plan, the Participant will be considered revoked
				as described in Section
				2120.220
				unless the Participant has chosen continuation coverage as authorized by
				COBRA.
d) If participation
				continues in this Plan because of COBRA-qualification, the Participant shall be
				considered terminated from State service at the end of the 18-month period of
				COBRA-coverage or whenever COBRA-qualification ceases.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart G - TERMINATION OF PARTICIPATION › Section 2120.620 - Fraud

Current through Register Vol. 48, No. 28, July 12, 2024
In the event a Participant knowingly supplies the Department
				  or Plan Administrator with false information or knowingly files a claim that is
				  not qualified for reimbursement as adjudicated by the Internal Revenue Service
				  or a court of competent jurisdiction, the Department shall exclude the
				  Participant from further participation in the Plan for all subsequent Plan
				  Years.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.710 - Non-discrimination

Current through Register Vol. 48, No. 28, July 12, 2024
a) This Plan shall
				meet the requirements of Code sections 125 and 414 that require that all
				benefits provided for Participants who are highly compensated are provided for
				all other Participants.
b) If this
				Plan fails to meet these requirements, the discriminatory excess will be
				included in the high compensated Participants' taxable income for the Plan
				Year.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.720 - Illegality of a Particular Provision

Current through Register Vol. 48, No. 28, July 12, 2024
The illegality of any provision of this Plan shall not affect
				  the other provisions of the Plan and the Plan shall be construed in all
				  respects as if the invalid provision were omitted.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.730 - Applicable Law

Current through Register Vol. 48, No. 28, July 12, 2024
To the extent not preempted by federal law, the Plan shall be
				  governed by and construed according to the laws of the State of
				  Illinois.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.740 - Effect on Pension

Current through Register Vol. 48, No. 28, July 12, 2024
Participation in this Plan will not affect the amount paid
				  into a Participant's pension nor reduce benefits received.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.750 - Effect on Social Security

Current through Register Vol. 48, No. 28, July 12, 2024
Participation in this Plan reduces a Participant's Social
				  Security wages by the amount contributed and may therefore reduce the benefits
				  received.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.760 - Benefits Solely From General Assets

Current through Register Vol. 48, No. 28, July 12, 2024
The benefits provided by this Plan will be paid solely from
				  the general assets of the State. The State will not be required to maintain any
				  fund or segregate any amount for the benefit of any Participant, and no
				  Participant or other person shall have any claim against, right to, or security
				  or interest in, any asset of the State from which any payment under the Plan
				  may be made.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.770 - Nonassignability of Rights

Current through Register Vol. 48, No. 28, July 12, 2024
The right of any Participant to receive Reimbursement under
				  the Plan shall not be alienable by the Participant by assignment or any other
				  method. Any attempt to alienate a Participant's interest will not be
				  recognized.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.780 - Tax Consequences

Current through Register Vol. 48, No. 28, July 12, 2024
Once enrolled it shall be the obligation of each Participant
				  to determine whether each payment under Section
				  2120.420 of
				  this Part is excludable from the Participant's Compensation for federal and
				  state income tax purposes. Participants should notify the Department if there
				  is reason to believe that any payment is not excludable.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.790 - Indemnification of State by Participants

Current through Register Vol. 48, No. 28, July 12, 2024
If any Participant receives reimbursements under Section
				  2120.520
				  or
				  2120.525
				  that are not for medical care expenses, the Participant shall indemnify and
				  reimburse the State for any liability the State may incur for failure to
				  withhold federal or state income tax or Social Security tax from the
				  reimbursements.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2120 - STATE OF ILLINOIS MEDICAL CARE ASSISTANCE PLAN › Subpart H - MISCELLANEOUS › Section 2120.800 - Right to Amend and Terminate Reserved

Current through Register Vol. 48, No. 28, July 12, 2024
a) The Department has established the Plan
				with the bona fide intention and expectation that it will be continued
				indefinitely, but the Department will have no obligation to maintain the Plan
				for any given length of time and may discontinue or terminate the Plan at any
				time without liability.
b) Upon
				termination or discontinuance of the Plan, all elections and reductions in
				compensation relating to the Plan shall terminate, and the Department will pay
				any remaining balances to the Participants as additional taxable
				compensation.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2150 - SERVICE-CONNECTED DAYS BENEFIT ADMINISTRATION › Section 2150.1 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
"Accident" for the purpose of this Part means an illness or
				injury arising out of and within the scope of employment which precludes an
				employee from performance of job duties and requires time away from
				work.
"Agency" for the purpose of this Part refers to any State
				agency offering the Service-Connected days benefit as a part of their Workers'
				Compensation program.
"Compensable accident" for the purpose of this Part means any
				accident that falls under the coverages afforded by the Workers' Compensation
				Act (Ill. Rev. Stat. 1987, ch. 48, pars. 138 et seq.) or Workers' Occupational
				Diseases Act (Ill. Rev. Stat. 1987, ch. 48, pars. 172 et seq.), and is deemed
				to be a valid claim by the Department of Central Management Services (DCMS),
				Risk Management Division, other appropriate State claims administration units,
				or is ruled a compensable claim by the Illinois Industrial Commission through
				arbitration proceedings.
"Employee" for the purpose of this Part means any regular
				officer or employee who receives salary or wages for personal service rendered
				to the State of Illinois and is eligible for coverage under Section 1(b) of the
				Workers' Compensation Act or Section 1(b) of the Workers' Occupational Diseases
				Act.
"Physician Statement" for the purpose of this Part means a
				statement from a practitioner licensed to practice medicine in the State of
				Illinois (or who practices medicine in another state and meets the licensure
				requirements of that state).
"Service-Connected Day" for the purpose of this Part means an
				authorized absence from work at full salary paid from Personal Services
				appropriations when the absence is due to a compensable accident injury or
				illness as determined by the DCMS Risk Management Division (or other
				appropriate State claims administration units) and within the guidelines
				outlined in the Workers' Compensation Act or Workers' Occupational Diseases
				Act. The employee shall not be charged any accumulated benefit time such as
				sick leave, vacation time, compensatory time, or personal business days for
				this authorized absence.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2150 - SERVICE-CONNECTED DAYS BENEFIT ADMINISTRATION › Section 2150.2 - Entitlement

Current through Register Vol. 48, No. 28, July 12, 2024
When an employee of an agency offering this benefit suffers an
				accident, and such accident is determined by the DCMS Risk Management Division
				(or other appropriate State claims administration units) to be compensable, the
				employee shall be entitled to up to a maximum of three Service-Connected days
				(except as otherwise provided for in bargaining unit agreements), subject to
				all provisions as outlined in Section
				2150.5
				below.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2160 - LOCAL GOVERNMENT HEALTH PLAN › Subpart A - PURPOSE AND DEFINITIONS › Section 2160.120 - Purpose

Current through Register Vol. 48, No. 28, July 12, 2024
The purpose of the Program is to provide health benefits to
				  Employees, Annuitants and Dependents of Qualified Units of Local Government
				  [5 ILCS 375/3(s) and
				  10(i) ], Qualified Rehabilitation Facilities
				  [5 ILCS 375/3(t) and
				  10(j) ], Qualified Domestic Violence Shelters
				  and Services [5 ILCS 375/3(u) and
				  10(k) ], and Qualified Child Advocacy Centers
				  [5 ILCS 375/3(bb) and
				  375/10(n) ].
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2160 - LOCAL GOVERNMENT HEALTH PLAN › Subpart B - RESPONSIBILITIES OF THE DEPARTMENT › Section 2160.210 - Determining Eligibility of Groups

Current through Register Vol. 48, No. 28, July 12, 2024
a) A Unit must be approved by the Director
				for participation in the Program, if the Unit:
1) meets the definition in the Act;
				and
2) agrees to the conditions
				specified in this Part; and
3) has
				not withdrawn from the Program during the term of an Agreement within the
				previous 2 Fiscal Years, except that a Unit may terminate effective at the end
				of the first Fiscal Year without penalty if the second Fiscal Year premium rate
				is 20% greater than the first Fiscal Year.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2160 - LOCAL GOVERNMENT HEALTH PLAN › Subpart B - RESPONSIBILITIES OF THE DEPARTMENT › Section 2160.220 - Enrollments and Terminations

Current through Register Vol. 48, No. 28, July 12, 2024
The Department shall enroll and terminate Members and their
				  Dependents after notification in the form and manner prescribed by the
				  Department.
a) The Department shall
				provide notification to the Unit that the enrollment or termination has been
				completed.
b) The Department shall
				furnish the Units with forms to submit to the Department for enrollment and
				termination of Members.
Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2160 - LOCAL GOVERNMENT HEALTH PLAN › Subpart B - RESPONSIBILITIES OF THE DEPARTMENT › Section 2160.230 - Rate Setting

Current through Register Vol. 48, No. 28, July 12, 2024
a) The
				Department will be responsible for setting rates at least 60 days prior to the
				start of the Fiscal Year except in the event that State union negotiations
				prevent the rates from being finalized.
b) The Department shall not change rates
				during a Fiscal Year. The methodology for rate setting is described in Section
				2160.620.