Section R2-6-203. Flexible Spending Accounts

A.      The state shall provide an employee or officer with the oppor- tunity to establish a flexible spending account for:

1.        Health-care expenses,

2.        Dependent-care expenses, or

3.        Both health-care and dependent-care expenses.

B.       An employee or officer who elects to establish a flexible spending account shall annually sign a salary reduction order specific for the flexible spending account.

C.      A flexible spending account is regulated by federal law.

Historical Note

Adopted effective July 27, 1983 (Supp. 83-4). Former Section R2-6-203 repealed, new Section R2-6-203 renumbered from R2-6-103 effective September 16, 1997 (Supp. 97-3). Section repealed; new Section adopted by final rulemaking at 5 A.A.R. 2514, effective July 15,

1999 (Supp. 99-3). Section expired under A.R.S. § 41-

1056(E) at 8 A.A.R. 5017, effective September 30, 2002 (Supp. 02-4). New Section made by final rulemaking at 15 A.A.R. 258, effective March 7, 2009 (Supp. 09-1).