TITLE 80: PUBLIC OFFICIALS AND EMPLOYEES SUBTITLE F: EMPLOYEE BENEFITS CHAPTER I: DEPARTMENT OF CENTRAL MANAGEMENT SERVICES PART 2110 STATE OF ILLINOIS DEPENDENT CARE ASSISTANCE PLAN The General Assembly's Illinois Administrative Code database includes only those rulemakings that have been permanently adopted. This menu will point out the Sections on which an emergency rule (valid for a maximum of 150 days, usually until replaced by a permanent rulemaking) exists. The emergency rulemaking is linked through the notation that follows the Section heading in the menu. View Entire Part SUBPART A: INTRODUCTION AND DEFINITIONS Section 2110.10 Summary and Purpose of Plan Section 2110.20 Plan Number Section 2110.30 Definitions SUBPART B: ADMINISTRATION Section 2110.110 Role of the Department/Plan Administrator Section 2110.120 Expenses of Administration SUBPART C: PARTICIPATION Section 2110.210 Date of Participation Section 2110.220 Insufficient Salary Section 2110.230 Errors Section 2110.240 Reinstatement of Former Participant (Repealed) SUBPART D: ELECTION TO RECEIVE DEPENDENT CARE ASSISTANCE Section 2110.310 Election Procedure Section 2110.320 Irrevocability of Election Section 2110.330 Maximum Dependent Care Assistance Section 2110.340 Minimum Dependent Care Assistance SUBPART E: DEPENDENT CARE ASSISTANCE ACCOUNTS Section 2110.410 Establishment of Accounts Section 2110.420 Crediting of Accounts Section 2110.430 Debiting of Accounts Section 2110.440 Forfeiture of Accounts SUBPART F: PAYMENT OF DEPENDENT CARE ASSISTANCE ACCOUNTS Section 2110.510 Claims for Reimbursement Section 2110.520 Reimbursement of Participant Section 2110.530 Exclusions Section 2110.540 Statements SUBPART G: TERMINATION OF PARTICIPATION Section 2110.610 Termination or Death of Participant Section 2110.620 Fraud SUBPART H: MISCELLANEOUS Section 2110.710 Non-discrimination Section 2110.720 Illegality of a Particular Provision Section 2110.730 Applicable Law Section 2110.740 Rights Against the Employer Section 2110.750 Effect on Pension Section 2110.760 Effect on Social Security Section 2110.770 Benefits Solely From General Assets Section 2110.780 Nonassignability of Rights Section 2110.790 Tax Consequences Section 2110.800 Indemnification of State by Participants Section 2110.810 Right to Amend and Terminate Reserved

AUTHORITY: Implementing Sections 125 and 129(d) of the Internal Revenue Code (26 USC 125 and 129(d)), Section 405-110 of the Civil Administrative Code of Illinois [20 ILCS 405/405-110], Section 30c of the State Finance Act [30 ILCS 105/30c], and Sections 3 and 9 of the State Employees Group Insurance Act of 1971 [5 ILCS 375/3 and 9] and authorized by Section 5-625 of the Civil Administrative Code of Illinois [20 ILCS 5/5-625].

SOURCE: Emergency rules adopted at 10 Ill. Reg. 20248, effective December 1, 1986, for a maximum of 150 days; adopted at 11 Ill. Reg. 9477, effective April 30, 1987; emergency amendments at 12 Ill. Reg. 11795, effective July 1, 1988, for a maximum of 150 days; amended at 12 Ill. Reg. 17283, effective October 14, 1988; emergency amendments at 13 Ill. Reg. 214, effective January 1, 1989, for a maximum of 150 days; amended at 13 Ill. Reg. 9259, effective May 31, 1989; amended at 16 Ill. Reg. 13801, effective August 28, 1992; amended at 19 Ill. Reg. 8590, effective June 14, 1995; amended at 21 Ill. Reg. 2950, effective February 21, 1997; amended at 31 Ill. Reg. 352, effective December 28, 2006; amended at 37 Ill. Reg. 4235, effective March 22, 2013.