Oklahoma Administrative Code › Title 260 - Office of Management and Enterprise Services › Chapter 40 - Employee Benefits Department › Subchapter 7 - Flexible Benefits Plan › Part 1 - GENERAL PROVISIONS › Section 260:40-7-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words or terms, when used in this Chapter,
					 shall have the following meanings unless the context clearly indicates
					 otherwise, and wherever appropriate, the singular shall include the plural, the
					 plural shall include the singular, and the use of any gender shall include the
					 other gender.
"Account"
means a record keeping account
					 established on the books of the Plan Administrator.
"Act"
means the Oklahoma State Employees
					 Benefits Act, 74 O.S. Supp 1992, Section 1361 et seq.
"Authorized Submission Procedure"
means an
					 acceptable method of submitting enrollment and/or change documents which may
					 include submission via electronic transmissions to the Plan
					 Administrator.
"EGID"
means the Employees Group Insurance
					 Division
"Cafeteria plan"
means an employer-maintained
					 benefit plan under which participants are employees and the participants may
					 choose between cash and nontaxable benefits, as defined in Internal Revenue
					 Code Section 125(d) and regulations promulgated thereunder.
"Change in Status"
means a change that a
					 participant may be allowed to make during a Plan Year provided that the change
					 is based on prevailing IRS guidance, is allowed by the Plan Administrator, and
					 complies with all eligibility rules and consistency requirements.
"COBRA"
means the Consolidated Omnibus Budget
					 Reconciliation Act of 1985 as it applies to an employee's right to continue
					 certain coverage under the Flexible Benefits Plan.
"Dependent"
means the primary member's spouse
					 (if not legally separated by court order), including common law. Dependents
					 also include a member's unmarried or married natural born child, a step child,
					 an adopted child, child legally placed with the primary member for adoption,
					 child for whom the member has been granted legal guardianship, or a foster
					 child up to the child's twenty-sixth [26th] birthday, regardless of residence.
					 In addition, other unmarried children up to age twenty-six [26] may be
					 considered dependents if the child lives with the member and the member is
					 primarily responsible for the child's support. A child may also be covered
					 regardless of age if the child is incapable of self-support because of mental
					 or physical incapacity that existed prior to reaching age twenty-six [26].
					 Coverage is not automatic and must be approved with a review of medical
					 information. A disabled dependent deemed disabled by Social Security does not
					 automatically mean that this disabled dependent will meet the Plan
					 requirements. [74 O.S. §1303(14)].
"Effective date of the plan"
means January 1,
					 1990 or as restated.
"Employer"
or
"Employing agency"
has the same meaning as "Participating employer" as defined in Section
					 1363(14)
					 of Title 74.
"Enrollment period"
means the period of time,
					 as determined and announced by the Plan Administrator each Plan Year during
					 which eligible employees shall make an election of benefits. The period of time
					 shall end no later than thirty (30) days before the beginning of the Plan Year
					 for which the elections are to be effective.
"Entry date"
means the first day of the Plan
					 Year except for an employee who first satisfies the requirements for
					 eligibility during the Plan Year (including rehired employees), in which case
					 the entry date shall be the first day of the month next following the
					 satisfaction of the application requirements for eligibility, in accordance
					 with
					 260:40-7-1.
"FMLA"
means the Family and Medical Leave Act
					 of 1993.
"Flexible Benefits Plan"
means the Flexible
					 Benefits Plan authorized pursuant to the State Employees Flexible Benefits Act
					 as modified by the provisions under the State Employees Benefits Act.
"Flexible Benefits Plan Rules"
means the rules
					 promulgated by the Plan Administrator to implement and administer the State
					 Employees Flexible Benefits Plan.
"HIPAA"
means the Health Insurance Portability
					 and Accountability Act of 1996.
"Internal Revenue Code"
means the Internal
					 Revenue Code of 1986 of the United States, 26 USC, I et seq. as amended from
					 time to time.
"Irrevocability Rule"
means the rule that
					 requires an enrollment election in any Plan benefit to remain in force
					 throughout the entire Plan Year.
"Period of coverage"
means the Plan Year
					 during which coverage of benefits under the Flexible Benefits Plan is available
					 to a participant. An employee who becomes eligible to participate during a Plan
					 Year may participate for a period lasting until the end of that Plan Year. In
					 this case, the interval commencing on the employee's entry date, and ending as
					 of the last day of eligibility, for that Plan Year.
"Permitted Exception"
means an exception
					 allowed to the Irrevocability Rule by the Plan. Any changes based on these
					 exceptions must be on account of and correspond with the underlying event.
"Plan Administrator"
means the Oklahoma State
					 Employee Benefits Department.
"QMCSO"
means a Qualified Medical Child
					 Support Order.
"Statutory nontaxable benefit"
means a benefit
					 provided to a participant under the Flexible Benefits Plan, the value of which
					 is not included in the participant's gross income by a specific provision in
					 the Internal Revenue Code and is permissible under the Flexible Benefits Plan
					 in accordance with Section 125 of the Internal Revenue Code.
"USERRA"
refers to the Uniformed Services
					 Employment and Reemployment Rights Act of 1994.