Resolution Number 03-11-18-02RESOLUTION NO. 03-11-18-02
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN JUAN
CAPISTRANO, CALIFORNIA, AMENDING THE SAN JUAN
CAPISTRANO FLEXIBLE BENEFITS PLAN EFFECTIVE SEPTEMBER 3,
2003
WHEREAS, Section 37206 of the Government Code requires the City Council to
prescribe the time and method of paying salaries and wages of employees of the City;
and,
WHEREAS, employee benefits such as medical, dental and vision coverages
contribute to a total compensation package; and,
WHEREAS, the City desires to amend the San Juan Capistrano Flexible Benefit
Plan's definition of "Eligible Medical Expenses" in light of IRS Revenue Ruling 2003-
102, which permits the reimbursement of certain over the counter drugs effective
September 3, 2003.
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San
Juan Capistrano, hereby amends the San Juan Capistrano Flexible Benefits Plan
definition of "Eligible Medical Expenses" effective September 3, 2003, hereto attached
as "Exhibit A".
PASSED, APPROVED, AND ADOPTED this 18th day of November, 2003.
ATTEST:
R. MONAHAN, CITY CLERK
N 4S. WMAYOR-
STATE OF CALIFORNIA
COUNTY OF ORANGE )ss.
CITY OF SAN JUAN CAPISTRANO
1, MARGARET R. MONAHAN, appointed City Clerk of the City of San Juan Capistrano,
do hereby certify that the foregoing Resolution No. 03-11-18-02 was duly adopted by
the Cl Council of the City of San Juan Capistrano at a regular meeting thereof, held
the 18 day of November 2003, by the following vote:
AYES: COUNCIL MEMBERS: Hart, Bathgate, Swerdlin, Soto and Mayor Gelff
NOES: COUNCIL MEMBERS: None
ABSTAIN: COUNCIL MEMBERS: None
R. MONAHAN, City Clerk
EXHIBIT "A"
AMENDMENT TO THE
SAN JUAN CAPISTRANO FLEXIBLE BENEFITS PLAN
This Amendment to the San Juan Capistrano Flexible Benefits Plan is adopted
by CITY OF SAN JUAN CAPISTRANO (the "Employer'), effective as of the date set
forth herein.
WHEREAS, the Employer desires to amend Plan's definition of "Eligible Medical
Expenses" in light of IRS Revenue Ruling 2003-102, which permits the reimbursement
of certain over the counter drugs;
NOW, THEREFORE, effective September 3, 2003, the definition of "Eligible
Medical Expenses" in the Plan is replaced with the following definition:
"Eligible Medical Expenses" means those expenses incurred by the Employee,
or the Employee's Spouse or Dependents, after the date of the Employee's participation
in the Health FSA and during the Plan Year to the extent that the expense satisfies the
conditions set forth in the Summary Plan Description and are for "medical care" as
defined by code Section 213(d). For purposes of this Plan, the following expenses are
not considered "Eligible Medical Expenses" even if they otherwise constitute "medical
care" under Code Section 213(d):
(i) Expenses for qualified long term care services (as defined in Code § 7702B);
and
(ii) Expenses for health insurance premiums
For purposes of this Plan, an expense is "incurred" when the Participant or
Beneficiary is furnished the medical care or services giving rise to the claimed expense,
regardless of when the expense is paid.
IN WITNESS WHEREOF, and as evidence of the adoption of the amendments
set forth herein, the undersigned officer of City of San Juan Capistrano has executed
this Amendment to the Plan, this 18th day of November 2003.
City of San Juan Capistrano
By: -&��
Pamela Gibson, Interim City Manager