02-08-1999 Council Packet - Laserfiche WebLink

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(c) "Dependenr means an individual who qualifies as a dependent under the terms of Section 152 of the Code. (d) "Effective Date " means the effective date of this amendment and restatement, which is January 1,1999. (e) “Eligible Employee " means an employee of the Employer who Is employed in the United States, and whose customary weekly employment Is not less than Twenty (20) hours per week. An eligible employee will be eligible to participate the first of the month following Thirty (30) days of employment. (f) "Employer " means City of Orono. (g) "Employment Related Dependent Dav Care Expense " means an "employment-related expense,” as defined In Section 21(b) of the Code. As of the Effective Date of the amended and restated Plan, this means an amount paid for expenses of a Participant for household services or for the care of a Qualifying Individual, to the extent that such expenses are incurred to enable the Participant to be gainfully employed, within the meaning of Section 21(b)(2) of the Code, for any period for which there are one (1) or more Qualifying Individuals with respect to such Participant: provided, however, that (1) if such amounts are paid for expenses incurred outside the Participant ’s household, they shall constitute Employment Related Dependent Day Care Expenses only if incurred for a Qualifying Individual who is a Dependent under the age of thirteen (13) for whom the Participant is entitled to an exemption under Section 151 (c) of the Code or for a Qualifying Individual who regularly spends a least eight (8) hours per day in the Participant ’s household; (2) if the expense is incurred outside the Participant ’s home at a facility that provides care for more than six (6) individuals who do not regularly reside at the facility, the facility must comply with all applicable state and local laws and regulations, including licensing requirements, if any; and (3) Employment Related Dependent Day Care Expenses of a Participant