Revised Code of Washington - RCW Title 41 Public Employment, Civil Service, And Pensions - Section 41.04.605 Dependent care -- Salary reduction plan -- Definitions

§ 41.04.605. Dependent care -- Salary reduction plan -- Definitions

Unless the context clearly requires otherwise, the definitions in this section apply throughout RCW 41.04.610 through 41.04.635.

(1) "Salary reduction plan" means a plan whereby state employees and officers may agree to a reduction of salary which reduction will allow the employee to participate in benefits offered pursuant to 26 U.S.C. Sec. 125.

(2) "Department" means the department of retirement systems.

(3) "Salary" means a state employee's or officer's monthly salary or wages.

(4) "Dependent care program" means the program for the care of dependents pursuant to 26 U.S.C. Sec. 129 financed from funds deposited in the salary reduction account in the state treasury for the purpose of holding and disbursing the funds deposited under the auspices of the salary reduction plan.

(5) "Participant" means an individual who fulfills the eligibility and enrollment requirements under the salary reduction plan.

(6) "Plan year" means the time period established by the department.

[1998 c 116 § 3; 1987 c 475 § 2.]

Notes:
     Severability -- 1987 c 475: See note following RCW 41.04.600.

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Last modified: April 7, 2009