Title
Resolution relative to the Amendment of the Flexible Benefits Plan adopted by the City of West Allis.
Body
WHEREAS, the City of West Allis 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, BE IT RESOLVED, by the Common Council of the City of West Allis, that 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 ยง 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.