CHAPTER 54-52.3PRETAX BENEFITS PROGRAM54-52.3-01. Pretax benefits program for public employees. The public employeesretirement system board may establish a pretax benefits program for all state employees and<br>employees of district health units, including members of the legislative assembly, under which an<br>employee may reduce the employee's salary and elect benefits to the extent of the reduction. A<br>participating district health unit shall comply with the program conditions and pay all fees<br>established by the board.54-52.3-02. Authority of board. The board shall determine benefits to be offered underthe pretax benefits program, accept proposals from qualified providers, retain consultants, and do<br>all things necessary to administer the pretax benefits program and preserve its tax-exempt<br>status.54-52.3-03. Employer savings used to defray expenses of administering program -Continuing appropriation. The office of management and budget shall transfer funds from the<br>savings accruing to the agencies' salaries and wages line item, as a result of the diminution of<br>the state's employer contribution for the Federal Insurance Contribution Act tax, to a payroll<br>clearing account. The office of management and budget shall transfer funds from the payroll<br>clearing account to the board as necessary to defray the reasonable expenses of administering<br>the pretax benefits program established under this chapter, including expenses associated with<br>the program's medical spending account. Any revenue collected by the board from participating<br>district health units must be used, and is hereby appropriated, to defray the expenses of<br>administering the program. The amount necessary to pay consultants retained by the board, any<br>insurance costs associated with the medical spending account, and medical reimbursements for<br>the medical spending account if funds are insufficient to pay claims are hereby appropriated from<br>the savings and revenue generated by the program. All other expenses of administering the<br>program must be paid in accordance with the agency's appropriation authority as established by<br>the legislative assembly. The director of the office of management and budget may decrease or<br>suspend the transfer of the savings accruing to the agencies' salaries and wages line item to the<br>payroll clearing account upon determination that the funds deposited under this section are<br>sufficient to offset anticipated obligations. Notwithstanding other provisions in this section, the<br>public employees retirement system board, or any successor state agency, may not establish,<br>enroll, or administer any pretax benefits program for a political subdivision or any other public or<br>private business or entity, except for any program established specifically for employees of the<br>state and employees of district health units.54-52.3-04. Effect of participation on other state-administered employee benefitsprograms.For all purposes under any state-administered retirement program, disabilityprogram, life insurance program, or other employee benefits program, the compensation or gross<br>compensation of any employee participating in any pretax benefits program is deemed to be the<br>compensation or gross compensation which the employee would have received if the employee<br>was not participating in the pretax benefits program.54-52.3-05.Confidentiality of program records.Any records and informationpertaining to a public employee's medical and dependent care reimbursement under the pretax<br>benefits program are confidential and are not public records subject to section 44-04-18 and<br>section 6 of article XI of the Constitution of North Dakota. The records and information may be<br>disclosed, under rules adopted by the board, only to:1.A person to whom the employee has given written authorization to have the<br>information disclosed.2.A person legally representing the employee, upon proper proof of representation.3.A person authorized by a court order.Page No. 14.A person or entity to which the board is required to disclose information pursuant to<br>federal or state statutes or regulations.5.Any person or entity if the purpose of the disclosure is for health care treatment,<br>payment, or operations.54-52.3-06.Deposit of program moneys - Appropriation.All moneys collectedpursuant to elections made by public employees under the pretax benefits program for the<br>medical spending account and the dependent care account must be deposited in an account with<br>the Bank of North Dakota. All moneys deposited in the account, not otherwise appropriated, are<br>hereby appropriated for the purpose of making payments to employees participating in the<br>program. The board shall transfer any surplus in the pretax benefits account at the end of the<br>plan year to the payroll clearing account.Page No. 2Document Outlinechapter 54-52.3 pretax benefits program
CHAPTER 54-52.3PRETAX BENEFITS PROGRAM54-52.3-01. Pretax benefits program for public employees. The public employeesretirement system board may establish a pretax benefits program for all state employees and<br>employees of district health units, including members of the legislative assembly, under which an<br>employee may reduce the employee's salary and elect benefits to the extent of the reduction. A<br>participating district health unit shall comply with the program conditions and pay all fees<br>established by the board.54-52.3-02. Authority of board. The board shall determine benefits to be offered underthe pretax benefits program, accept proposals from qualified providers, retain consultants, and do<br>all things necessary to administer the pretax benefits program and preserve its tax-exempt<br>status.54-52.3-03. Employer savings used to defray expenses of administering program -Continuing appropriation. The office of management and budget shall transfer funds from the<br>savings accruing to the agencies' salaries and wages line item, as a result of the diminution of<br>the state's employer contribution for the Federal Insurance Contribution Act tax, to a payroll<br>clearing account. The office of management and budget shall transfer funds from the payroll<br>clearing account to the board as necessary to defray the reasonable expenses of administering<br>the pretax benefits program established under this chapter, including expenses associated with<br>the program's medical spending account. Any revenue collected by the board from participating<br>district health units must be used, and is hereby appropriated, to defray the expenses of<br>administering the program. The amount necessary to pay consultants retained by the board, any<br>insurance costs associated with the medical spending account, and medical reimbursements for<br>the medical spending account if funds are insufficient to pay claims are hereby appropriated from<br>the savings and revenue generated by the program. All other expenses of administering the<br>program must be paid in accordance with the agency's appropriation authority as established by<br>the legislative assembly. The director of the office of management and budget may decrease or<br>suspend the transfer of the savings accruing to the agencies' salaries and wages line item to the<br>payroll clearing account upon determination that the funds deposited under this section are<br>sufficient to offset anticipated obligations. Notwithstanding other provisions in this section, the<br>public employees retirement system board, or any successor state agency, may not establish,<br>enroll, or administer any pretax benefits program for a political subdivision or any other public or<br>private business or entity, except for any program established specifically for employees of the<br>state and employees of district health units.54-52.3-04. Effect of participation on other state-administered employee benefitsprograms.For all purposes under any state-administered retirement program, disabilityprogram, life insurance program, or other employee benefits program, the compensation or gross<br>compensation of any employee participating in any pretax benefits program is deemed to be the<br>compensation or gross compensation which the employee would have received if the employee<br>was not participating in the pretax benefits program.54-52.3-05.Confidentiality of program records.Any records and informationpertaining to a public employee's medical and dependent care reimbursement under the pretax<br>benefits program are confidential and are not public records subject to section 44-04-18 and<br>section 6 of article XI of the Constitution of North Dakota. The records and information may be<br>disclosed, under rules adopted by the board, only to:1.A person to whom the employee has given written authorization to have the<br>information disclosed.2.A person legally representing the employee, upon proper proof of representation.3.A person authorized by a court order.Page No. 14.A person or entity to which the board is required to disclose information pursuant to<br>federal or state statutes or regulations.5.Any person or entity if the purpose of the disclosure is for health care treatment,<br>payment, or operations.54-52.3-06.Deposit of program moneys - Appropriation.All moneys collectedpursuant to elections made by public employees under the pretax benefits program for the<br>medical spending account and the dependent care account must be deposited in an account with<br>the Bank of North Dakota. All moneys deposited in the account, not otherwise appropriated, are<br>hereby appropriated for the purpose of making payments to employees participating in the<br>program. The board shall transfer any surplus in the pretax benefits account at the end of the<br>plan year to the payroll clearing account.Page No. 2Document Outlinechapter 54-52.3 pretax benefits program
CHAPTER 54-52.3PRETAX BENEFITS PROGRAM54-52.3-01. Pretax benefits program for public employees. The public employeesretirement system board may establish a pretax benefits program for all state employees and<br>employees of district health units, including members of the legislative assembly, under which an<br>employee may reduce the employee's salary and elect benefits to the extent of the reduction. A<br>participating district health unit shall comply with the program conditions and pay all fees<br>established by the board.54-52.3-02. Authority of board. The board shall determine benefits to be offered underthe pretax benefits program, accept proposals from qualified providers, retain consultants, and do<br>all things necessary to administer the pretax benefits program and preserve its tax-exempt<br>status.54-52.3-03. Employer savings used to defray expenses of administering program -Continuing appropriation. The office of management and budget shall transfer funds from the<br>savings accruing to the agencies' salaries and wages line item, as a result of the diminution of<br>the state's employer contribution for the Federal Insurance Contribution Act tax, to a payroll<br>clearing account. The office of management and budget shall transfer funds from the payroll<br>clearing account to the board as necessary to defray the reasonable expenses of administering<br>the pretax benefits program established under this chapter, including expenses associated with<br>the program's medical spending account. Any revenue collected by the board from participating<br>district health units must be used, and is hereby appropriated, to defray the expenses of<br>administering the program. The amount necessary to pay consultants retained by the board, any<br>insurance costs associated with the medical spending account, and medical reimbursements for<br>the medical spending account if funds are insufficient to pay claims are hereby appropriated from<br>the savings and revenue generated by the program. All other expenses of administering the<br>program must be paid in accordance with the agency's appropriation authority as established by<br>the legislative assembly. The director of the office of management and budget may decrease or<br>suspend the transfer of the savings accruing to the agencies' salaries and wages line item to the<br>payroll clearing account upon determination that the funds deposited under this section are<br>sufficient to offset anticipated obligations. Notwithstanding other provisions in this section, the<br>public employees retirement system board, or any successor state agency, may not establish,<br>enroll, or administer any pretax benefits program for a political subdivision or any other public or<br>private business or entity, except for any program established specifically for employees of the<br>state and employees of district health units.54-52.3-04. Effect of participation on other state-administered employee benefitsprograms.For all purposes under any state-administered retirement program, disabilityprogram, life insurance program, or other employee benefits program, the compensation or gross<br>compensation of any employee participating in any pretax benefits program is deemed to be the<br>compensation or gross compensation which the employee would have received if the employee<br>was not participating in the pretax benefits program.54-52.3-05.Confidentiality of program records.Any records and informationpertaining to a public employee's medical and dependent care reimbursement under the pretax<br>benefits program are confidential and are not public records subject to section 44-04-18 and<br>section 6 of article XI of the Constitution of North Dakota. The records and information may be<br>disclosed, under rules adopted by the board, only to:1.A person to whom the employee has given written authorization to have the<br>information disclosed.2.A person legally representing the employee, upon proper proof of representation.3.A person authorized by a court order.Page No. 14.A person or entity to which the board is required to disclose information pursuant to<br>federal or state statutes or regulations.5.Any person or entity if the purpose of the disclosure is for health care treatment,<br>payment, or operations.54-52.3-06.Deposit of program moneys - Appropriation.All moneys collectedpursuant to elections made by public employees under the pretax benefits program for the<br>medical spending account and the dependent care account must be deposited in an account with<br>the Bank of North Dakota. All moneys deposited in the account, not otherwise appropriated, are<br>hereby appropriated for the purpose of making payments to employees participating in the<br>program. The board shall transfer any surplus in the pretax benefits account at the end of the<br>plan year to the payroll clearing account.Page No. 2Document Outlinechapter 54-52.3 pretax benefits program
