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ILLUSTRATION 1: Elk River Municipal Utilities Flexible Benefits Plan <br />Employee <br />Contribution <br />Elk River Municipal <br />Utilities <br />Flexible Benefits Plan <br />Group Medical Group Dental Medical Dependent <br />Benefits Benefits Expense Care Expense <br />Reimbursement Reimbursement <br />Plan Plan <br />*use or lose rule applies (no rollover) <br />©2007 Hitesman & Associates, P.A. 2 Elk River Municipal Utilities <br />122707 Flexible Benefits Plan <br />