5.3. ERMUSR 02-09-2010 - Laserfiche WebLink

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necessary forms have been completed. Thereafter, the Entry Date is the first day of each Plan Year unless a Change in Status occurs. 2.18 Highly Compensated Individual means individuals who are highly compensated as defined in Section 125(e)(2) of the Code. 2.19 Highly Compensated Participant means Participants who are highly compensated as defined in Section 125(e)(1) of the Code. 2.20 HIPAA means Health Insurance Portability and Accountability Act of 1996, and regulations thereunder, as amended from time to time. 2.21 HSA means a health savings account within the meaning of Section 223 of the Code. 2.22 Insurer means any insurance company that has issued a policy through which benefits are made available under this Plan. 2.23 IRS means the Internal Revenue Service. 2.24 Optional Benefits means the benefits made available through this Plan as follows: Non-Reimbursement: • Group Medical Benefits • Group Dental Benefits Reimbursement • Dependent Care Expense Reimbursement Plan • Medical Expense Reimbursement Plan 2.25 PHI means health information that: (a) is created or received by a health care provider, health plan, public health authority, employer, life insurer, school or university, or health care clearinghouse; (b) relates to the past, present or future physical or mental health or condition of an individual; the provision of health care to an individual; the past, present or future payment for the provision of health care to an individual or genetic information as defined by the Genetic Information Nondiscrimination Act of 2008 ("GINA") and (c) either identifies the individual or reasonably could be used to identify the individual. PHI includes ePHI. 2.26 Participant means an Eligible Employee who participates in the Plan in accordance with Article III and has not ceased to be a Participant under Section 3.4. 2.27 Plan means the Elk River Municipal Utilities Flexible Benefits Plan, as it may be amended from time to time. 2.28 Plan Administrator means the entity determined under Section 6.1. 2.29 Plan Year means the twelve-month period commencing on the first day of January and ending on the last day of December. 5