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 is clearly required by the context.

"Administrator" shall mean the person appointed from time to time by the City Manager to supervise the administration of the plan in accordance with Article 7 hereof. (Ord. 5851-NS § 1 (part), 1988)

"Cafeteria plan" shall mean the City of Berkeley Cafeteria Plan, effective May 1, 1988, as it may be amended from time to time. (Ord. 5851-NS § 1 (part), 1988)

"City" shall mean the City of Berkeley, California. (Ord. 5851-NS § 1 (part), 1988)

"Code" shall mean the Internal Revenue Code of 1986, as it may be amended from time to time. (Ord. 5851-NS § 1 (part), 1988)

"Dependent" shall mean any individual who is

A. A dependent of the participant who is under the age of fifteen and with respect to whom the participant is entitled to an exemption under Section 152 of the Code; or

B. A dependent or spouse of the participant who is physically or mentally incapable of caring for themselves. (Ord. 5851-NS § 1 (part), 1988)

"Dependent care assistance account" shall mean the account described in Article 4 hereof. (Ord. 5851-NS § 1 (part), 1988)

"Dependent care expenses" shall mean expenses incurred by a participant which (a) are incurred for the care of a dependent of the participant, (b) are paid or payable to a dependent care service provider, and (c) are incurred to enable the participant to be gainfully employed for any period for which there are one or more dependents with respect to the participant. "Dependent care expenses" shall not include expenses for services incurred outside the participant’s household for the care of a dependent unless such dependent is described in Section 4.42.105A or, if such dependent is described in Section 4.42.105B, the dependent regularly spends at least eight hours each day in the participant’s household. Dependent care expenses shall be deemed to be incurred at the time the services to which the expenses relate are rendered. (Ord. 5851-NS § 1 (part), 1988)

"Dependent care service provider" shall mean a person who provides care or other services described in Section 4.42.107(a) above, but shall not include (a) a dependent care center (as defined in Section 21(b)(2)(D) of the Code), unless the requirements of Code Section 21(b)(2)(C) are satisfied, or (b) an individual related to the participant as described in Section 129(c) of the Code. (Ord. 5851-NS § 1 (part), 1988)

"Effective date" shall mean May 1, 1988. (Ord. 5851-NS § 1 (part), 1988)

"Employee" shall mean any individual employed on a regular full time salaried basis by the City. (Ord. 5851-NS § 1 (part), 1988)

"Participant" shall mean an employee who participates in the plan in accordance with Article 2. (Ord. 5851-NS § 1 (part), 1988)

"Plan" shall mean the City of Berkeley Dependent Care Assistance Plan as set forth herein, as it may be amended from time to time. (Ord. 5851-NS § 1 (part), 1988)

"Plan year" shall mean the twelve-consecutive month period ending on each successive December 31. (Ord. 5851-NS § 1 (part), 1988)