(a) Dependent care reimbursement plan--A separate plan under the Code, §129, adopted by the board of trustees, and designed to provide payment or reimbursement for dependent care expenses as described in §85.5(c) of this title (relating to Benefits). The following sections of this chapter constitute the plan: §§85.1, 85.3(a), 85.5(a), 85.5(c), 85.7, 85.9, 85.11, 85.12, 85.13, 85.15, 85.17, and 85.19.
(b) Health care reimbursement plan--A separate plan, under the Code, §105, adopted by the board of trustees, and designed to provide health care expense reimbursement as described in §85.5(b) of this title (relating to Benefits). The following sections of this chapter constitute the plan: §§85.1, 85.3(b), 85.5(a), 85.5(b), 85.7, 85.8, 85.9, 85.11, 85.12, 85.13, 85.15, 85.17, and 85.19.
(c) Insurance Premium Conversion Plan--A separate plan under §105(b) of the Code designed to provide insurance premium conversion as described in §81.7. The Insurance Premium Conversion Plan is intended to comply with the Internal Revenue Code, §79 and §106.

Source Note: The provisions of this §85.4 adopted to be effective May 29, 2005, 30 TexReg 3022; amended to be effective March 14, 2016, 41 TexReg 1860; amended to be effective September 5, 2016, 41 TexReg 6763; amended to be effective September 8, 2020, 45 TexReg 6240; amended to be effective December 27, 2021, 46 TexReg 9061