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AMENDMENT TO <br />CITY OF ELK RIVER FLEXIBLE BENEFITS PLAN <br />BY THIS AMENDMENT, the CityT of Elk River Flexible Benefits Plan (herein referred to as the <br />"Plan") is herebyT amended as follo`vs: <br />1. AUTHORITY AND SCOPE. This Amendment is being made pursuant to the Plan sponsor's <br />general authority to amend and modify the Plan. <br />2. WORDS AND PHRASES. The words and phrases used in this Amendment are intended to have <br />the same meaning as the same defined teYms used in the Plan. <br />3. CARRYOVER AMOUNT UNDER MEDICAL EXPENSE REIMBURSEMENT PLAN. <br />The Plan is hereb�T amended, effective Januar�T 1, 2023, to allow the maximum carr�Tover provided <br />annuallyT byT the IRS. This `vill begin `vith 2022 balances carryTing into 2023. <br />4. SUPERSEDING EFFECT. The provisions contained herein shall applyT not�vithstanding anyT <br />language in the Plan to the contraryT. <br />IN WITNESS WHEREOF, this Amendment has been executed this 3rd day of Januaryr 2023. <br />City of Elk River <br />li <br />Its Ma�Tor <br />li <br />Its Cit�T Clerk <br />