Berkeley Municipal Code Art. 3 Election to Receive Dependent Care Assistance

A participant may elect to receive dependent care assistance under this plan by filing an election and compensation reduction agreement in accordance with procedures established under the cafeteria plan. An election to receive dependent care assistance shall be irrevocable during the plan year, except as provided in the cafeteria plan. (Ord. 5851-NS § 1 (part), 1988)

The maximum amount which the participant may receive in any plan year in the form of dependent care assistance under this plan shall be the lesser of (a) the participant’s earned income for the plan year (after all reductions in compensation including the reduction related to dependent care assistance), (b) the actual earned income of the participant’s spouse for the plan year, or (c) five thousand dollars. Notwithstanding the foregoing, however, the administrator shall rely upon the representations of the participant and all reimbursements shall be deemed to be eligible for reimbursement under the terms of this section. (Ord. 5851-NS § 1 (part), 1988)