Berkeley Municipal Code Art. 1 Definitions

The following words and phrases as used in the plan shall have the meanings set forth in this article, unless a different meaning is stated or clearly required by the context.

"Administrator" shall mean the person as appointed from time to time by the City Manager to supervise the administration of the plan. (Ord. 5850-NS § 1 (part), 1988)

"City" shall mean the City of Berkeley, California. (Ord. 5850-NS § 1 (part), 1988)

"Code" shall mean the Internal Revenue Code of 1986, as it may be amended from time to time. (Ord. 5850-NS § 1 (part), 1988)

"Dependent care assistance plan" shall mean the City of Berkeley Dependent Care Assistance Plan, as it may be amended from time to time. (Ord. 5850-NS § 1 (part), 1988)

"Effective date" shall mean May 1, 1988. (Ord. 5850-NS § 1 (part), 1988)

"Employee" shall mean any individual who is employed on a regular basis by the City. (Ord. 5850-NS § 1 (part), 1988)

"Highly compensated employee" shall mean any person who is a highly compensated employee as defined in Section 414(q) of the Code. (Ord. 5850-NS § 1 (part), 1988)

"Participant" shall mean any person who participates in the plan in accordance with Article 2. (Ord. 5850-NS § 1 (part), 1988)

"Plan" shall mean the City of Berkeley Cafeteria Plan as set forth herein, together with any and all amendments and supplements hereto. (Ord. 5850-NS § 1 (part), 1988)

"Plan year" shall mean the period beginning on the effective date ending on December 31, 1988, and the twelve month period ending on each December 31 thereafter. (Ord. 5850-NS § 1 (part), 1988)