R2-6-203. Flexible Spending Accounts

A. The state shall provide an employee or officer with the opportunity to establish a flexible spending account for: 1. Health-care expenses, 2. Dependent-care expenses, or 3. Both health-care and dependent-care expenses. B. An employee or officer who elects to establish a flexible spending account shall annually sign a salary reduction order specific for the flexible spending account. C. A flexible spending account is regulated by federal law.