Connecticut § 5-264c Treatment of funds deposited in dependent care spending account program.

Connecticut Statutes

§ 5-264c — Treatment of funds deposited in dependent care spending account program.

Connecticut § 5-264c

Title 5State Employees

Ch. 67State Personnel Act

This text of Connecticut § 5-264c (Treatment of funds deposited in dependent care spending account program.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 5-264c (2026).

Text

All funds deposited in this program pursuant to section 5-264b shall be held by the Comptroller or by a program administrator as agent for the participating employer. Such funds shall be separately accounted for and shall remain the property of the employer. All payments from such account shall be made in accordance with the applicable sections of the Internal Revenue Code of 1986 and the regulations adopted pursuant to said section. All funds deposited in this program shall be exempt from the provisions of chapter 66 concerning additional employee contributions under the tier I retirement plan and additional hazardous duty employee contributions.

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All funds deposited in this program pursuant to section 5-264b shall be held by the Comptroller or by a program administrator as agent for the participating employer. Such funds shall be separately accounted for and shall remain the property of the employer. All payments from such account shall be made in accordance with the applicable sections of the Internal Revenue Code of 1986 and the regulations adopted pursuant to said section. All funds deposited in this program shall be exempt from the provisions of chapter 66 concerning additional employee contributions under the tier I retirement plan and additional hazardous duty employee contributions.

Legislative History

(P.A. 90-296, S. 2, 4; P.A. 95-212, S. 5, 7.) History: P.A. 95-212 substituted Comptroller for Department of Administrative Services, effective July 1, 1995.