6.5. ERMUSR 01-15-2008 - Laserfiche WebLink

Home Browse Search

ARTICLE II. DEFINITIONS The following words and phrases are used in this Plan and shall have the meanings set forth in this Article unless a different meaning is clearly required by the context or is defined within an Article. 2.1 Change in Status means the situations recognized by this Plan and permitted under applicable law, as reflected in Section 5.3, that permit a Participant to make a change in his or her Election mid-Plan Year. 2.2 Claims Administrator means the entity described under Section 6.1(c). 2.3 Code means the Internal Revenue Code of 1986, as amended from time to time. 2.4 Compensation means all of an Employee's earnings from the Employer which are subject to withholding for federal income tax purposes. 2.5 Covered Individual means a person, including a Participant, a Dependent of a Participant, a Spouse of a Participant, and any other person, appropriately covered under an Optional Benefit subject to the Consolidated Omnibus Budget Reconciliation Act of 1985 ("COBRA', as amended, and as reflected in the Public Health Services Act ("PHSA'~, as amended. 2.6 Dependent means "Dependent" as defined in each Optional Benefit provision in which such term is used. Unless specifically stated otherwise, Dependent is not necessarily the same as a dependent for tax purposes. 2.7 Effective Date means the effective date of this amendment and restatement, which is January 1, 2008. 2.8 Election means the choice of Optional Benefits and means of payment made by the Participant, as described in Article V. 2.9 ePHI means PHI maintained or transmitted in electronic media including, but not limited to, electronic storage media (i.e., hard drives, digital memory medium) and transmission media used to exchange information in electronic storage media (i.e., Internet, extranet, and other networks). PHI transmitted via facsimile and telephone is not considered to be transmissions via electronic media. 2.10 Election Period means the period of time identified by the Plan Administrator prior to the start of a Plan Year during which a Participant may change his or her Election. For a Participant who enters the Plan other than at the start of a Plan Year, Election Period means the period of time identified by the Plan Administrator during which an Eligible Employee may make an Election or change a deemed Election. 2.11 Eligible Employee means each Employee who has met the eligibility requirements of Section 3.1. 2.12 Employee means any person employed by the Employer on or after the Effective Date, except that it shall not include: (a) any self-employed individual as described in Section 401(c) of the Code; (b) any employee included within a unit of employees covered by a collective bargaining unit unless such agreement expressly provides for coverage of the employee under this Plan; ©2007 Hitesman & Associates, P.A. 3 Elk River Municipal Utilities 122707 Flexible Benefits Plan