AGENCY: Jordan Valley Water Conservancy District (Utah)

SERIES: 21971
TITLE: Section 125 cafeteria plan requests
DATES: 1993-
ARRANGEMENT: Chronological by month, thereunder alphabetical by name

DESCRIPTION: These records are used to reimburse employees for child care and medical expenses. This is in accordance with section 125 of the Internal Revenue Code (26 CFR 1.125 (1998)). It contains the employees' identification data the type of care provided, the amount charged, and the amount to be reimbursed. Receipts are attached for payments made. To cover these expenses, employees can elect to have a certain amount of money withheld from their paychecks before taxes.

RETENTION

Retain for 4 year(s)

DISPOSITION

Destroy.

RETENTION AND DISPOSITION AUTHORIZATION

Retention and disposition for this series were specifically approved by the State Records Committee.

APPROVED: 10/1999

FORMAT MANAGEMENT

Paper: Retain in Office for 4 years and then destroy.

APPRAISAL

Administrative Fiscal

The federal code does not specify a retention period.

PRIMARY DESIGNATION

Private

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