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<br />© 2012 Hitesman & Wold, P.A. City of Elk River <br />Flexible Benefits Plan <br />19 <br />fiduciary capacity, shall have the complete and final authority, responsibility, and control, in its <br />sole discretion, to manage, administer and operate this Plan, to make factual findings, to <br />construe the terms of this Plan, and to determine all questions arising in connection with the <br />administration, interpretation, and application of this Plan, including, but not limited to, the <br />eligibility and coverage of individuals and the authorization or denial of payment or <br />reimbursement of benefits. All determinations and decisions will be binding on this Plan, Covered <br />Individuals, claimants, and all interested parties. <br />Page 112 of 254