Flexible Spending. A. The Employer shall make available to the employees covered in this Agreement, a flexible spending account program for medical and dependent care, in accordance with Internal Revenue Service guidelines. It is understood, by the parties, that the County’s responsibility is limited to the fiscal administration of this program and not to the tax liability, consequences, or responsibilities of the employees. B. Should an eligible employee's premium costs for medical, dental and vision insurance coverage exceed the then-current maximum contribution by the County, the employee shall pay such excess costs. Such employee payment may be made through a Section 125 Flexible Spending Account, if the employee so chooses.
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Samples: Collective Bargaining Agreement, Collective Bargaining Agreement, Collective Bargaining Agreement