PART2110. STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN  


SUBPART A. INTRODUCTION AND DEFINITIONS
§ 2110.10. Summary and Purpose of Plan
§ 2110.20. Plan Number
§ 2110.30. Definitions
SUBPART B. ADMINISTRATION
§ 2110.110. Role of the Department/Plan Administrator
§ 2110.120. Expenses of Administration
SUBPART C. PARTICIPATION
§ 2110.210. Date of Participation
§ 2110.220. Insufficient Salary
§ 2110.230. Errors
§ 2110.240. Reinstatement of Former Participant [Repealed]
SUBPART D. ELECTION TO RECEIVE DEPENDENT CARE ASSISTANCE
§ 2110.310. Election Procedure
§ 2110.320. Irrevocability of Election
§ 2110.330. Maximum Dependent Care Assistance
§ 2110.340. Minimum Dependent Care Assistance
SUBPART E. DEPENDENT CARE ASSISTANCE ACCOUNTS
§ 2110.410. Establishment of Accounts
§ 2110.420. Crediting of Accounts
§ 2110.430. Debiting of Accounts
§ 2110.440. Forfeiture of Accounts
SUBPART F. PAYMENT OF DEPENDENT CARE ASSISTANCE ACCOUNTS
§ 2110.510. Claims for Reimbursement
§ 2110.520. Reimbursement of Participant
§ 2110.530. Exclusions
§ 2110.540. Statements
SUBPART G. TERMINATION OF PARTICIPATION
§ 2110.610. Termination or Death of Participant
§ 2110.620. Fraud
SUBPART H. MISCELLANEOUS
§ 2110.710. Non-discrimination
§ 2110.720. Illegality of a Particular Provision
§ 2110.730. Applicable Law
§ 2110.740. Rights Against the Employer
§ 2110.750. Effect on Pension
§ 2110.760. Effect on Social Security
§ 2110.770. Benefits Solely From General Assets
§ 2110.780. Nonassignability of Rights
§ 2110.790. Tax Consequences
§ 2110.800. Indemnification of State by Participants
§ 2110.810. Right to Amend and Terminate Reserved
SOURCE: Emergency rules adopted at 10 Ill. Reg. 20248, effective December 1, 1986, for a maximum of 150 days; adopted at 11 Ill. Reg. 9477, effective April 30, 1987; emergency amendments at 12 Ill. Reg. 11795, effective July 1, 1988, for a maximum of 150 days; amended at 12 Ill. Reg. 17283, effective October 14, 1988; emergency amendments at 13 Ill. Reg. 214, effective January 1, 1989, for a maximum of 150 days; amended at 13 Ill. Reg. 9259, effective May 31, 1989; amended at 16 Ill. Reg. 13801, effective August 28, 1992; amended at 19 Ill. Reg. 8590, effective June 14, 1995; amended at 21 Ill. Reg. 2950, effective February 21, 1997; amended at 31 Ill. Reg. 352, effective December 28, 2006; amended at 37 Ill. Reg. 4235, effective March 22, 2013.

Notation

AUTHORITY: Implementing Sections 125 and 129(d) of the Internal Revenue Code (26 USC 125 and 129(d)), Section 405-110 of the Civil Administrative Code of Illinois [20 ILCS 405/405-110], Section 30c of the State Finance Act [30 ILCS 105/30c], and Sections 3 and 9 of the State Employees Group Insurance Act of 1971 [5 ILCS 375/3 and 9] and authorized by Section 5-625 of the Civil Administrative Code of Illinois [20 ILCS 5/5-625].