Illinois Administrative Code › Title 80 - PUBLIC OFFICIALS AND EMPLOYEES › Part 2110 - STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN › Subpart A - INTRODUCTION AND DEFINITIONS › Section 2110.30 - Definitions

Current through Register Vol. 48, No. 28, July 12, 2024
a) Wherever used in
				the Plan, the following terms have the following meanings and when the defined
				meaning is intended, the term is capitalized:
"Anticipated Payroll" means those payrolls in which the
				  Participant is issued a paycheck during the Pay Period that the deduction is
				  taken.
"Change in Family Status" means marriage, divorce, death of
				  Spouse or child, adoption of child, return to work after birth of a child,
				  termination of employment of Spouse, or any other events the Department
				  determines constitute a Change in Family Status.
"Code" means the Internal Revenue Code of 1954 (
				  26
				  USC 1 et seq.) and applicable regulations, or
				  any successor statute.
"Compensation" means wages, salaries and other employee
				  Compensation received by a Participant or Spouse, including the net earnings
				  from self-employment within the meaning of section 1402(a) of the Code.
"Delayed Payroll" means those payrolls in which the
				  Participant is issued a paycheck following the Pay Period that the deduction is
				  taken.
"Department" means the Illinois Department of Central
				  Management Services.
"Dependent" means a Participant's Qualifying Child, Spouse or
				  Qualifying Relative.
"Dependent Care Expenses" mean expenses incurred by a
				  Participant that:
are incurred for the well-being and protection of a Dependent
				  of the Participant,
are paid to a Dependent Care Service Provider, and
are incurred to enable the Participant and his or her Spouse
				  to be gainfully employed.
Dependent Care Expenses may be for household services if part
				  of the services are for the care of the Dependent.
Dependent Care Expenses do not include expenses paid or
				  incurred for services provided by:
a child of the Participant who is under the age of 19 at the
				  close of the Plan Year; or
an individual who the Participant or Spouse can claim as an
				  exemption on his or her income tax form.
Examples of eligible expenses are:
Day care centers. The centers must comply with all applicable
				  laws and regulations of a State or unit of local government.
Nursery schools and pre-schools (private or public).
Before and after-school care.
Babysitters or nurses or grandparents or any other Dependent
				  Care Service Providers inside or outside the Participant's home.
Household services. The services of a housekeeper, maid, or
				  cook are eligible expenses if performed partly for the benefit of the
				  Dependent.
Work-related expenses. Any work-related expenses that allow
				  the Participant (and Spouse, if married) to work. Examples are meals and
				  lodging for a housekeeper and Social Security and Federal unemployment taxes
				  paid on wages.
Summer day camps (full day camps used as day care) and
				  special instruction camps (i.e., dance, music, sports).
Examples of expenses that are not eligible are:
The cost of schooling for children in kindergarten or
				  higher.
Chauffeur or gardener services.
Expenses claimed on the Participant's income tax return or by
				  another taxpayer.
Transportation related to dependent care services.
Summer camp (not day care and usually includes an overnight
				  stay).
Expenses not allowed by the Internal Revenue Service for the
				  child and dependent care credit on an income tax return.
"Dependent Care Service Provider" means a person or
				  institution that provides care or other services described in the definition of
				  Dependent Care Expenses.
"Eligible Employee" means any employee working fulltime or
				  not less than half time who is eligible to participate in the Health Plan
				  authorized by the State Employees Group Insurance Act of 1971 [5 ILCS 375 ]. It
				  includes those employees who have lost eligibility to participate in the Health
				  Plan because of a reduction in hours worked but have chosen continuation
				  coverage through payroll deduction as authorized by the Consolidated Omnibus
				  Budget Reconciliation Act (COBRA) ( P.L. 99-272 ) as long as there is no break
				  in coverage or payroll deductions. An Eligible Employee of the Employer
				  excludes independent contractors, temporary employees and retirees who return
				  to work for not longer than 75 days per year after they retire.
"Employer" means the State of Illinois, which includes all
				  officers, boards, commissions, and agencies created by the Illinois
				  Constitution, whether in the executive, legislative or judicial branch; all
				  officers, departments, boards, commissions, agencies, institutions,
				  authorities, universities, bodies politic and corporate of the State;
				  administrative units or corporate outgrowths of the State government that are
				  created by or pursuant to statute, other than units of local government and
				  their officers, school districts and boards of election commissioners; and all
				  administrative units and corporate outgrowths of the above as may be created by
				  executive order of the Governor.
"Enrollment Form" means the form provided by the Department
				  for the purpose of filing an election and Compensation reduction agreement and
				  for making changes authorized by the Plan.
"Health Plan" means health, dental and vision coverage
				  offered by the Department to eligible persons.
"Highly Compensated Participant" means any Participant who
				  was in either of the following categories at any time during the current
				  year:
an officer of the State or its administrative units or
				  corporate outgrowths who has annual total Compensation greater than $75,000,
				  or
a Participant who receives Compensation in excess of $50,000
				  and is in the top 20% of all State employee salaries.
"Participant" means each Eligible Employee who participates
				  in the Plan in accordance with Section
				  2110.210 of
				  this Part.
"Pay Period" means a regular accounting period established by
				  the State of Illinois for measuring and paying Compensation earned by
				  employees. A Pay Period may be monthly, semi-monthly or biweekly.
"Plan" means the State of Illinois Dependent Care Assistance
				  Plan as set forth in this Part, and as may be amended from time to time in
				  compliance with the Illinois Administrative Procedure Act [5 ILCS 100 ].
"Plan Administrator" means an organization, company or other
				  entity designated by the Director to perform certain duties related to the
				  administration of a specific plan in accordance with the terms of the contract
				  between the organization and the Department.
"Plan Year" means the 12-consecutive-month period comprising
				  the State fiscal year beginning July 1.
"Qualifying Child" means an individual who has a specified
				  family-type relationship to the Participant, lives in the Participant's
				  household for more than half of the taxable year, is 12 years old or younger
				  and has not provided more than one-half of his or her own support for the
				  taxable year.
"Qualifying Relative" means an individual who is physically
				  and/or mentally incapable of self care, is not someone else's Qualifying Child,
				  lives in the Participant's household for more than half of the taxable year,
				  spends at least eight hours per day in the Participant's home, has a gross
				  income less than the exemption allowed under section 151(d) of the Internal
				  Revenue Code, and receives more than one-half of his or her support from the
				  Participant during the tax year.
"Reimbursement" means to pay a Participant in this Plan for
				  Dependent Care Expenses from his or her dependent care assistance
				  account.
"Spouse" means the person to whom the Participant is married.
				  Spouse does not include a person separated from the Participant under a decree
				  of divorce. A Participant is entitled to receive Reimbursement for Dependent
				  Care Expenses for the Spouse if the Spouse is physically or mentally incapable
				  of self care, lives in the Participant's household for more than half of the
				  taxable year and spends at least 8 hours per day in the Participant's
				  home.
"Termination" means the permanent severance of the
				  Participant's employment relationship with the Employer as provided by the
				  appropriate rules of the Employer.
b) A pronoun or adjective in the masculine
				gender includes the feminine gender and the singular includes the plural,
				unless the context clearly indicates otherwise.