Effective January 1, 1989, Contra Costa County (the "County") established the "Contra Costa County Dependent Care Assistance Program" for the benefit of eligible employees. Effective January 1, 1991, the County established the "County of Contra Costa Premium Conversion Plan" for the benefit of eligible employees. Effective January 1, 1997, the County integrated these two plans, in conjunction with the introduction of a new Health Care Spending Account Program. These plans became the "Contra Costa County §125 Benefits Plan" (the "Plan"). The Plan is now amended and restated effective January 1, 2017, with the introduction of the new Kaiser Health Savings Account Program. The purpose of the Plan is to provide eligible employees a choice between certain taxable and nontaxable benefits, including those listed above as well as Medical, Dental and Vision plans, offered through the County or PEMHCA.  
  
The Plan is intended to qualify as a cafeteria plan under Section 125 of the Internal Revenue Code of 1986 and is to be interpreted in a manner consistent with the requirements of the Code. The revised document is amended to add language regarding the recently added Kaiser Health Savings Account, HIPAA privacy rules relating to the Health Care Spending Account, and a revised the list of Change in Status Qualifying Events.