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2.30 Privacy Rules means the Standards and Privacy of Individually Identifiable Health <br />Information at 45 C.F.R. Part 160 and Part 164 at subparts A and E. <br />2.31 Security Rules means the Security Standards and Implementation Specifications at <br />45 C.F.R. Part 160 and Part 164, subpart C. <br />2.32 Spouse means an individual who is (a) legally married to a Participant (under <br />applicable state law), and (b) treated as a "spouse" under the Code and the Defense <br />of Marriage Act. <br />2.33 Summary Health Information means "summary health information" as defined in <br />45 C.F.R. Section 164.504, which generally defines "summary health information" to <br />include information, which may be PHI, that summarizes claims history, claims <br />expenses, or the type of claims experienced by individuals receiving benefits under <br />the Plan from which certain identifiers have been deleted. <br />2.34 Tax Dependent means an individual who qualifies as a "dependent" of the <br />Participant for purposes of Sections 105 and 106 of the Code, as clarified in Revenue <br />Procedure 2008-48. <br />6 <br />