Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 4 - EMPLOYEES RETIREMENT SYSTEM OF TEXAS › Chapter 85 - FLEXIBLE BENEFITS › Section 85.3 - Eligibility and Participation

Current through Reg. 49, No. 28; July 12, 2024
(a)
				Dependent care reimbursement plan.
(1)
				Eligibility. Any employee eligible to participate in the Texas Employees Group
				Benefits Program may elect to participate in the dependent care reimbursement
				account.
(2) Participation.
(A) An employee who is eligible under
				paragraph (1) of this subsection may elect to participate by completing and
				submitting an election form either in writing or electronically on, or within
				30 days after, the date on which the employee begins active duty. An employee,
				upon executing an election form for participation, either in writing or
				electronically, shall be deemed to have consented to and be bound by all the
				terms, conditions, and limitations of the plan, any and all amendments hereto,
				any administrative rules adopted by the plan administrator, and any decision or
				determinations made by the plan administrator with respect to the participant's
				eligibility, obligations, rights and benefits available under the plan. An
				election made on the date on which the employee begins active duty becomes
				effective on that date. An election made after the date on which the employee
				begins active duty becomes effective on the first day of the month following
				the date on which the employee begins active duty.
(B) An employee who is otherwise eligible to
				participate in the Texas Employees Group Benefits Program but who declined
				participation in the dependent care reimbursement account prior to the
				beginning of a plan year, and who, after the beginning of a plan year, has a
				qualifying life event, as defined in §
											85.7(c)
				of this title (relating to Enrollment), may elect to participate in the
				dependent care reimbursement account as provided in §
											85.7(c)
				of this title.
(C) A qualifying
				life event as defined in §
											85.7(c)
				of this title will permit a change or revocation of participation during the
				plan year as provided in §
											85.7(c)
				of this title.
(D) An eligible
				employee shall have an opportunity to enroll or change benefit options during
				the annual enrollment period. The annual enrollment period shall be prior to
				the beginning of a new plan year. Elections and changes in elections made
				during the annual enrollment period become effective on the first day of the
				plan year.
(E) The plan
				administrator shall maintain and update the participant enrollment records. Any
				and all changes will be communicated to the TPA via weekly file transfer
				protocol (FTP), tapes or other selected media.
(3) Duration of participation.
(A) An employee's election to participate or
				to waive participation in the dependent care reimbursement plan shall be
				irrevocable for the plan year unless there is a qualifying life event as
				defined in §
											85.7(c)
				of this title.
(B) An employee
				returning to active duty following termination of employment, or following a
				period of approved leave without pay, during the same plan year shall reinstate
				the election in effect on the employee's last previous active duty date.
				Reinstatement becomes effective on the date on which the employee resumes
				active duty, unless the employee requests a change in election as provided in
				§
											85.7(c)
				of this title.