Illinois Administrative Code (Last Updated: March 27, 2024) |
TITLE80. PUBLIC OFFICIALS AND EMPLOYEES |
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 Reinstatement of Former Participant [Repealed] |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.
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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].