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8.8 Mistakes and Errors. It is recognized that in the administration of the Plan, certain <br />administrative and accounting errors may be made or situations may arise by reason of factual <br />errors in information supplied to the Employer or the Plan Administrator. The Employer and/or <br />the Plan Administrator shall have the power to take such equitable steps as may be necessary to <br />correct the mathematical, accounting or factual errors, as they, in their sole discretion, <br />determine(s) to be appropriate. <br />8.9 Limitation on Liability. The Employer does not guarantee benefits payable under any <br />insurance policy or other similar contract described or referred to herein, and any benefits <br />thereunder shall be the exclusive responsibility of the Insurer or other entity that is required to <br />provide such benefits under such policy or contract. <br />8.10 Governing Law. This Plan shall be construed and enforced according to the laws of Minnesota <br />except to the extent preempted by federal law. <br />8.11 Family and Medical Leave Act of 1993. Notwithstanding any provision of this Plan to <br />contrary, this Plan shall be operated and maintained in a manner consistent with the Family and <br />Medical Leave Act of 1993 ("FMLA'~ and the Employer's FMLA policy required thereunder. <br />8.12 Uniformed Services Employment and Reemployment Rights Act of 1994. <br />Notwithstanding any provision of this Plan to the contrary, this Plan shall be operated and <br />maintained in a manner consistent with the Uniformed Services Employment and Reemployment <br />Act of 1994 ("USERRA'~, and the Plan Administrator shall, within the parameters of the law, <br />establish uniform policies by which to provide such continuation coverage required by USERRA. <br />02007 Hitesman & Associates, P.A. 19 Elk River Municipal Utilities <br />122707 Flexible Benefits Plan <br />