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HomeMy WebLinkAbout15.E.4. Flexible Spending Account Plan Amendment-Res. No. 5984 CITY OF SHAKOPEE IS/f. ~ Memorandum CONSENT TO: Mayor and City Council Mark McNeill, City Administrator FROM: Marilyn Remer, Payroll/Benefits Coordinator SUBJECT: Flexible Spending Account Plan Amendment DATE: November 25, 2003 , INTRODUCTION AND BACKGROUND: The Internal Revenue Service (IRS) recently ruled in IRS Revenue Ruling 2003-102 that over- the-counter drug costs are now eligible for reimbursement under Health Care Flexible Spending Account (FSA) Plans. In addition, Acclaim Benefits has set a minimum reimbursement. The City's Plan must be amended to include the appropriate language effective January 1, 2004. Resolution No. 5984 amends the City of Shakopee Flexible Spending Plan accordingly. ACTION REQUESTED: Offer Resolution No. 5984, AN AMENDMENT TO THE CITY OF SHAKOPEE FLEXIBLE SPENDING ACCOUNT PLAN ADOPTED BY RESULTIONNO. 3315 and move its adoption. RESOLUTION NO. 5984 AN AMENDMENT TO THE CITY OF SHAKOPEE FLEXIBLE SPENDING ACCOUNT PLAN ADOPTED BY RESOLUTION NO. 3315 WHEREAS, the City of Shakopee (the "Employer") provides employees with an opportunity to pay for certain employee welfare benefits on a pre-tax basis through the above mentioned Plan (the "Plan"); and WHEREAS, the Employer considers it desirable and in the best interests of the Plan to make the following amendment to the Plan; NOW, THEREFORE, pursuant to the authority reserved in the Plan to allow amendments to the Plan, the Plan is amended as follows: Effective January 1, 2004, the provisions of the Plan referencing the eligibility of certain health care expenses shall be amended to include over-the-counter drugs. This amendment to the Plan is intended to comply with Revenue ruling 2003-102 issued September 3, 2003. Effective January 1, 2004, Acclaim Benefits will enact a reimbursement minimum. This minimum is subject to change at the discretion of the Plan and/or Acclaim Benefits. BE IT FURTHER RESOLVED, that appropriate officers of the City of Shakopee are hereby authorized and directed to execute and deliver all documents necessary for the proper implementation of the Amendment to the Plan to ensure that the Amendments are hereby approved and in effect by the above stated dates. Adopted in session of the City Council of the City of Shakopee, Minnesota held this day of, 2003. Mayor of the City of Shakopee ATTEST: City Clerk