4.13 SR 05-06-2024 - Laserfiche WebLink

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© 2012 Hitesman & Wold, P.A. City of Elk River Flexible Benefits Plan 6 (b) Relates to the past, present and future physical or mental health or condition of an individual (including “genetic information” as that term is defined in the Genetic Information Nondiscrimination Act of 2008); the provision of health care to an individual; or the past, present or future payment for the provision of health care to an individual; and (c) Either identifies the individual or reasonably could be used to identify the individual. PHI includes ePHI. 2.29 Participant means an Eligible Employee who participates in the Plan in accordance with Article III and has not ceased to be a Participant under Section 3.4. 2.30 Plan means the City of Elk River Flexible Benefits Plan, as it may be amended from time to time. 2.31 Plan Administrator means the entity determined under Section 6.1. 2.32 Plan Year means the twelve-month period commencing on the first day of January and ending on the last day of December. 2.33 Privacy Rules means the Standards and Privacy of Individually Identifiable Health Information at 45 C.F.R. Part 160 and Part 164 at subparts A and E. 2.34 Security Rules means the Security Standards and Implementation Specifications at 45 C.F.R. Part 160 and Part 164, subpart C. 2.35 Spouse means an individual who is (a) legally married to a Participant (under applicable state law); and (b) treated as a “spouse” under the applicable section of the Code. 2.36 Summary Health Information means “summary health information” as defined in 45 C.F.R. Section 164.504, which generally defines “summary health information” to include information, which may be PHI, that summarizes claims history, claims expenses, or the type of claims experienced by individuals receiving benefits under the Plan from which certain identifiers have been deleted. 2.37 Tax Dependent means an individual (other than the Participant and the Participant’s Spouse) with respect to whom group health plan benefits are excluded from the Participant’s income under Section 105(b) of the Code. As of the effective date of this amendment, these individuals include: (a) the Participant’s “dependent” as determined under Section 152 of the Code (without regard to subsections (b)(1), (b)(2) and (d)(1)(B) thereof), and (b) the Participant’s child (as defined in Section 152(f)(1) of the Code) who has not attained age 27 as of the end of the taxable year. A child may be a Dependent under clause (b) above regardless of the child’s marital status, but such child’s spouse and children shall not be Dependents unless they satisfy the requirements of clause (a) above in their own right. Page 99 of 254