6.5. ERMUSR 01-15-2008 - Laserfiche WebLink

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(c) any employee who is a nonresident alien and receives no earned income from the Employer from sources within the United States; or (d) any employee who is a leased employee as defined in Section 414(n)(2) of the Code. All employees who are treated as employed by a single employer under subsections (b), (c) or (m) of Section 414 of the Code are treated as employed by a single employer for purposes of this Plan. Employee also includes any elected official of the Employer employed by the Employer on or after the Effective Date. 2.13 Employer means Elk River Municipal Utilities. 2.14 Employer Contribution means amounts, if any, that have not been actually or constructively received by the Participant made available to the Participant by the Employer for the purpose of electing Optional Benefits under the Plan as described in Section 4.4, in accordance with the Election requirements. No Employer Contribution shall be credited to any Employee during a period of leave of absence, whether authorized or unauthorized, unless required by the Family Medical Leave Act ("FMLA'~. Employees who are not eligible for participation on the first day of the Plan Year shall have their annual Employer Contribution pro-rated by multiplying the annual available Employer Contribution by a fraction, the numerator of which is the number of months the Employee is eligible for participation for the Plan Year, the denominator which is twelve. The Employer Contribution, including any additional limitations or restrictions thereon, shall be communicated to Participants prior to the start of the Plan Year as part of the Election materials. 2.15 Entry Date means the date(s) as of which Eligible Employees may become Participants in this Plan provided all necessary forms have been completed. The initial Entry Date for an Eligible Employee is the first day on which the Employee first becomes an Eligible Employee. Thereafter, the Entry Date is the first day of each Plan Year unless a Change in Status occurs. 2.16 Highly Compensated Individual means individuals who are highly compensated as defined in Section 125(e)(2) of the Code. 2.17 Highly Compensated Participant means Participants who are highly compensated as defined in Section 125(e)(1) of the Code. 2.18 HIPAA means Health Insurance Portability and Accountability Act of 1996, and regulations thereunder, as amended from time to time. 2.19 Insurer means any insurance company, licensed to do business in the state of Minnesota, that has issued a policy through which benefits are made available under this Plan. 2.20 Optional Benefits means the benefits made available through this Plan as follows: (a) group medical benefits; (b) group dental benefits; (c) medical expense reimbursement plan; and (d) dependent care expense reimbursement plan. 2.21 PHI means health information that: ©2007 Hitesman & Associates, P.A. 4 Elk River Municipal Utilities 122707 Flexible Benefits Plan