Ill. Admin. Code tit. 80, § 2120.10
Summary and Purpose of Plan
AUTHORITY: Implementing Sections 105(h), 125, and 213(d) of the Internal Revenue Code (26 USC 105(h), 125, and 213(d)), Section 405-110 of the Civil Administrative Code of Illinois [20 ILCS 405/405-110], Section 30c of the State Finance Act [30 ILCS 105/30c], and Sections 3 and 9 of the State Employees Group Insurance Act of 1971 [5 ILCS 375/3 and 9] and authorized by Section 5-625 of the Civil Administrative Code of Illinois [20 ILCS 5/5-625].DEPARTMENT OF CENTRAL MANAGEMENT SERVICES
This Plan is intended to qualify as a medical care assistance program under Sections 105, 125, and 213(d) of the Internal Revenue Code (26 U.S.C. 105, 125, and 213(d)) (Code) and is to be interpreted in a manner consistent with the requirements of these Sections. The purpose of the Plan is to enable Participants to elect to receive Reimbursements of their Medical Care Expenses that are excludable from their taxable Compensation pursuant to Code Section 105(b).