Jump to content

Dependent Care Reimbursement Plan

Guest IRISH79

Recommended Posts

ERISA Title I, sec 3(1) provides, as part of the definition of an ERISA welfare benefit plan,

The terms "employee welfare benefit plan" and "welfare plan" mean any plan, fund, or program which was heretofore or is hereafter established or maintained by an employer or by an employee organization, or by both, to the extent that such plan, fund, or program was established or is maintained for the purpose of providing for its participants or their beneficiaries, through the purchase of insurance or otherwise, (A) ... day care centers, ... .

However, ERISA Opinion Letter 93-25A, 9-3-93 clarifies that if the ER does not provide a day care center and the EE is allowed to choose the care provider the stand-alone DCAP is not an ERISA plan. Also, see ERISA Opinion Letter 91-25A, 7-2-91.

John Simmons


Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

Link to comment
Share on other sites

Create an account or sign in to comment

You need to be a member in order to leave a comment

Create an account

Sign up for a new account in our community. It's easy!

Register a new account

Sign in

Already have an account? Sign in here.

Sign In Now

  • Create New...