Berkeley Municipal Code Ch. 4.42 Employee Dependent Care Assistance Plan

The City of Berkeley established effective as of May 1, 1988 the City of Berkeley Dependent Care Assistance Plan to allow its employees to elect to receive benefits under the plan in the form of reimbursements of their dependent care expenses. These payments are excludable from their income under Section 129 of the Code. This plan is intended to qualify as a dependent care assistance program under Section 129 of the Code and is to be interpreted in a manner consistent with the requirements of Section 129. Capitalized terms used repeatedly in the text of this plan are defined in Article 1. (Ord. 5851-NS § 1 (part), 1988)