San Francisco County Municipal Code Art. XVII Employee Cafeteria Plan

Sec. 16.900. Establishment of a Cafeteria Plan. Sec. 16.901. Purpose. Sec. 16.902. Administration by the San Francisco Health Service System. Sec. 16.903. No Cost to City and County. Sec. 16.904. Voluntary Employee Benefits. Sec. 16.905. Cafeteria Plan Benefits. Sec. 16.906. Health System Membership of Former Supervisors.

The San Francisco Health Services System may establish an employee cafeteria plan as provided and regulated under Section 125 of Title 26 of the United States Internal Revenue Code. (Added by Ord. 175-88, App. 4/28/88; amended by Ord. 370-88, App. 8/10/88; Ord. 105-00, File No. 000536, App. 5/26/2000; Ord. 3-12, File No. 111246, App. 1/12/2012, Eff. 2/11/2012)

The purpose of this plan is to extend to employees of the City and County of San Francisco, San Francisco Unified School District, San Francisco Community College District, the Superior Court of California, County of San Francisco and the San Francisco County Transportation Authority (Participating Employers), those types of benefits that ordinarily accrue from participation in a cafeteria plan. The City and County of San Francisco does not and cannot represent or guarantee that any particular federal or state income, payroll or

other tax consequence will occur by reason of an employee's participation in this plan. The participant should consult with his or her own attorney or other representative regarding all tax consequences of participation in this plan. (Added by Ord. 175-88, App. 4/28/88; amended by Ord. 370-88, App. 8/10/88; Ord. 3-12, File No. 111246, App. 1/12/2012, Eff. 2/11/2012)

The cafeteria plan established pursuant to this Article may be administered by the San Francisco Health Service System which may prescribe such forms, and adopt such rules and regulations as are necessary to carry out the purposes of the plan. The San Francisco Health Service System shall also have the authority to amend the plan to ensure compliance with applicable laws and regulations, to reflect changes in benefit offerings by the City and County of San Francisco or Participating Employers, and to make modifications for the reasonable administration of the plan. The San Francisco Health Service System may contract with a financially responsible independent contractor to administer and coordinate the plan. (Added by Ord. 175-88, App. 4/28/88; amended by Ord. 370-88, App. 8/10/88; Ord. 105-00, File No. 000536, App. 5/26/2000; Ord. 3-12, File No. 111246, App. 1/12/2012, Eff. 2/11/2012)

This cafeteria plan shall be administered free of direct cost to, or appropriation by, the City and County of San Francisco or the Participating Employers. Except as herein provided, all such costs shall be borne by the participants or by any plan administrator appointed hereunder, except to the extent that any subsequent ordinance or appropriation might provide expressly to the contrary. Nothing contained in this Section shall be deemed to prohibit the inclusion of a hold harmless provision in any contract between the City and any plan administrator appointed hereunder, which provision has been approved by the City's Risk Manager pursuant to Administrative Code Section 1.24. (Added by Ord. 175-88, App. 4/28/88; amended by Ord. 370-88, App. 8/10/88; Ord. 105-00, File No. 000536, App. 5/26/2000; Ord. 3-12, File No. 111246, App. 1/12/2012, Eff. 2/11/2012)

Based upon individual authorized deductions, the Controller is hereby authorized to deduct and collect monies from the salaries or wages of employees of the City and County of San Francisco, San Francisco Community College District, and the Superior Court of California, County of San Francisco, in accordance with San Francisco Administrative Code Sections 16.91 and 16.92. Pursuant to Section 125, this voluntary authorized deduction shall not be revocable by the employee during the cafeteria plan year unless the revocation and new election are in conformance with Section 125 and the terms of the plan. (Added by Ord. 370-88, App. 8/10/88; amended by Ord. 130-90, App. 4/12/90; Ord. 162-92, App. 6/10/92; Ord. 105-00, File No. 000536, App. 5/26/2000; Ord. 3-12, File No. 111246, App. 1/12/2012, Eff. 2/11/2012)

The Board of Supervisors hereby approves the inclusion of those benefit plans qualifying under the employee cafeteria plan as provided and regulated under Section 125 of Title 26 of the United States Code as well as the medical care plans adopted by the Health Service Board and approved by the Board of Supervisors annually under Section A8.422 of the Charter and Administrative Code Section 16.703 and which medical plans are on file with the Clerk of the Board of Supervisors. (Added by Ord. 370-88, App. 8/10/88; amended by Ord. 130-90, App. 4/12/90; Ord. 162-92, App. 6/10/92; Ord. 105-00, File No. 000536, App. 5/26/2000; Ord. 3-12, File No. 111246, App. 1/12/2012, Eff. 2/11/2012)

After leaving office as a member of the Board of Supervisors, a former Supervisor may still participate in any plan of the Health

Service System, provided that the former Supervisor agrees to, and for so long as he or she does, pay the full cost of such benefit, as determined by the Health Service Board. (Added by Ord. 13-91, App. 1/15/91)