Resolution 2938-13 1 RESOLUTION NO. 2938-13
2 A RESOLUTION BY THE BOARD OF DIRECTORS
3 OF THE SOUTH TAHOE PUBLIC UTILITY DISTRICT
HEALTH CARE FLEXIBLE SPENDING ACCOUNT AMENDMENT
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ARTICLE I
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PREAMBLE
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WHEREAS, 1.1 Adoption and effective date of amendment-The Employer
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adopts this Amendment to the South Tahoe Public Utility District Medical Care
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Reimb�rsement Plan ("Plan") to reflect changes to the Internal Revenue Code (IRC)
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Section 125, as amended by IRS Notice 2013-71. The sponsor intends this Amendment
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as good�aith compliance with �he requiremeni� of this provision. This Amendment shall
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be effective on or after the date the Employer elects in Section 2.1 below.
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WHEREAS, 1.2 Supersession of inconsistent provisions-this Amendment shall
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supersede the provisions of the Plan to the extent those provisions are inconsistent with
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the provisions of this Amendment.
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ARTICLE II
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ALLOW CARRYOVER AND DISALLOW GRACE PERIOD
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WHEREAS, 2.1 Effective Date-This Amendment is effective as of October 31,
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2013 for the 2013 plan year.
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WHEREAS, 2.2 Allow Carryover- Notwithstanding any provision contained in the
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Health Care Flexible Spending Account to the contrary, there will be allowed a
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maximum of $500 in unused contributions as the end of the previous plan year to be
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carried over into any subsequent plan year.
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WHEREAS 2.3 Disallow Grace Period -the grace period indicated in the
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Reimbursement Services Agreement dated October 1, 2012 will no longer be allowed.
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1 WE, THE UNDERSIGNED, do hereby certify that the above and foregoing
2 resolution was duly and regularly adopted and passed by the Board of Directors of the
3 South Tahoe Public Utility District at a regular meeting duly held on the l� day of
4 �Q���'��-/�� , 2013, by the following vote:
5 AYES: Cefalu, Jones, Vogelgesang, Sheehan, Schafer
6 NOES: None
7 ABSENT: None
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Eric Schafer, oa President
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ATTEST:
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Melonie Guttry, Clerk of the Board
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Resolution No.2938-13
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