As specified in this article, excluded employees are covered by the Consolidated Benefits Program (CoBen) effective January 1, 1999. This is a cafeteria benefit program established under Internal Revenue Code section 125. Benefit options within CoBen may include but will not necessarily be limited to the following benefits paid for on a pre-tax basis:
The CoBen Program shall comply with the Internal Revenue Code as specified in the Department's Plan Document filed with the Internal Revenue Service.
Cal. Code Regs. Tit. 2, § 599.956
2. Change without regulatory effect amending section and adding NOTE filed 10-13-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 42).
Note: Authority cited: Sections 18502 and 19815.4(d), Government Code. Reference: Section 3539.5, Government Code.
2. Change without regulatory effect amending section and adding Note filed 10-13-2014 pursuant to section 100, title 1, California Code of Regulations (Register 2014, No. 42).