The executive shall establish a salary reduction dependent care assistance plan that meets the requirements of section 125 and/or section 129 of the Internal Revenue Service Code as amended. Under this plan, county employees, with the exception of those police department employees subject to a collective bargaining agreement, may elect to reduce or to forego increases in their salary to pay for dependent care assistance benefits up to a maximum dollar amount as may be permitted by the Internal Revenue Code. Police department employees subject to a collective bargaining agreement may elect to participate in the plan, if authorized by the collective bargaining agreement. Dependent care assistance payments shall be paid in a manner permitted by the Internal Revenue Code. The executive may charge a reasonable administrative fee to reduce the cost to the county of administering the plan. (1984 L.M.C., ch. 10, § 1; 1984 L.M.C., ch. 24, § 39, 1985 L.M.C., ch. 38, § 1; 1986 L.M.C., ch. 30, § 1.)
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