The Director of the Office of Personnel (Director) shall be the Plan Administrator for the D.C. Pre-Tax Plan. The Director may, at his or her discretion, designate a third party administrator for the plan.
The Plan Administrator shall notify all participants in the event of an amendment or termination of the D.C. Pre-Tax Plan. All decisions of the Plan Administrator in the administration of this plan shall be final and binding on all parties.
The Plan Administrator shall develop documents to implement the D.C. Pre-Tax Plan which include all of the following terms, conditions, and provisions:
The Plan Administrator shall develop an enrollment form containing time limits, as applicable.
The Plan documents shall be provided to participants prior to any election period.
Any communication, statement, or notice shall be mailed to each participant at his or her home address on file with the Plan Administrator at the time of the mailing. This shall be deemed sufficient for all purposes of this chapter.
The Plan Administrator shall rely on representations made by the participant with respect to age, marital status and other personal facts, and shall require proof to support any change in the representation made by the participant.
The Plan Administrator shall determine the frequency of reimbursements for each plan option and the minimum employee elections that may be withheld from an employee's pay, and shall make this information available to participants prior to any open enrollment period.
The Plan Administrator shall maintain a Flexible Spending Account or Accounts for each participant and shall record the amounts credited to each such account and the amount and type of expense charged against each account.
A Flexible Spending Account is a plan that permits employees to reduce their salary to purchase certain employee benefits not reimbursed by the employer's benefit programs. The Plan Administrator shall keep accurate records of amounts credited to each participant's Flexible Spending Account(s).
A participant's Flexible Spending Account(s) maintained for any plan year shall be used only to reimburse expenses incurred during that portion of the plan year in which the participant was in the D.C. Pre-Tax Plan.
D.C. Mun. Regs. tit. 6, r. 6-B1171