Utah Code § 63A-17-803: Creation of Flexible Benefit Program -- Rulemaking power granted to establish program.

(1) The division shall establish for calendar year 1990 and thereafter a Flexible Benefit Program under Section 125 of the Internal Revenue Code of 1986.

(2) The division shall establish accounts for all employees eligible for benefits which meet the nondiscrimination requirements of the Internal Revenue Code of 1986.

(3)

(a) Each account established under this section shall include employee paid premiums for health and dental services.

(b) The account may also include, at the option of the employee, out-of-pocket employee medical and dependent care expenses.

(c) Accounts may also include other expenses allowed under the Internal Revenue Code of 1986.

(4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the division may make rules to implement the program established under this section.