Flexible Spending Account.
Milwaukee Code of Ordinances § 350-205
in effect350-205. Flexible Spending Account.
1. ESTABLISHED. There is established a flexible spending account program for city employees. The plan shall enable employees to fund with pre-tax dollars employee and dependent costs associated with coverage under existing city health and dental programs, a health care flexible spending arrangement and a dependent care assistance flexible spending arrangement. The plan shall be an eligible plan under sec. 125 of the internal revenue code. The plan shall be by specific written master agreement and salary reduction agreements executed by eligible employees which shall provide for reduction of such amount of compensation from employees' wages as is authorized by employee and the city for expenditure in accordance with the plan.
2. ELIGIBILITY. City employees eligible for benefits shall be eligible for participation in the flexible spending account plan. In order to participate, employees must file a written election.
3. ADMINISTRATION. The plan shall be administered under the supervision of the department of employee relations. The master agreement governing the plan shall be approved by the common council. The treasurer shall be the custodian of funds held by the city under the plan. The city may contract with a third party administrator and any such agreement shall be subject to common council approval.
Source: City of Milwaukee Legislative Reference Bureau, Milwaukee City Charter and Code of Ordinances (city.milwaukee.gov master PDFs)URL: https://city.milwaukee.gov/ImageLibrary/Groups/ccClerk/Ordinances/Volume-3/CH350-sub9.pdf#page=3Fetched: 10/26/2026