i. Contract approval
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i. Contract approval
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<br />1.9 "Election Period" means the period immediately preceding the beginning of each <br />Plan Year established by the Administrator, such period to be applied on a uniform and <br />nondiscriminatory basis for all Employees and Participants. However, an Employee's initial <br />Election Period shall be determined pursuant to Section 5.1. <br /> <br />1.10 <br />Section 2.1. <br /> <br />"Eligible Employee" means any Employee who has satisfied the provisions of <br /> <br />An individual shall not be an "Eligible Employee" if such individual is not reported <br />on the payroll records of the Employer as a common law employee. In particular, it is expressly <br />intended that individuals not treated as common law employees by the Employer on its payroll <br />records are not "Eligible Employees" and are excluded from Plan participation even if a court or <br />administrative agency determines that such individuals are common law employees and not <br />independent contractors. <br /> <br />1.11 "Employee" means any person who is employed by the Employer. The term <br />Employee shall include leased employees within the meaning of Code Section 414(n)(2). <br /> <br />1.12 "Employer" means Cass County Government and any successor which shall <br />maintain this Plan; and any predecessor which has maintained this Plan. <br /> <br />1.13 "Employer Contribution" means the contributions made by the Employer pursuant <br />to Section 3.1 to enable a Participant to purchase Benefits. These contributions shall be <br />converted to Cafeteria Plan Benefit Dollars and allocated to the funds or accounts established <br />under the Plan pursuant to the Participants' elections made under Article V. <br /> <br />1.14 <br />Benefit. <br /> <br />"Insurance Contract" means any contract issued by an Insurer underwriting a <br /> <br />1.15 "Insurer" means any insurance company that underwrites a Benefit under this <br />Plan or, with respect to any self-funded benefits, the Employer. <br /> <br />1.16 "Key Employee" means an Employee described in Code Section 416(i)(1) and <br />the Treasury regulations thereunder. <br /> <br />1.17 "Participant" means any Eligible Employee who elects to become a Participant <br />pursuant to Section 2.3 and has not for any reason become ineligible to participate further in the <br />Plan. <br /> <br />1.18 <br /> <br />"Plan" means this instrument, including all amendments thereto. <br /> <br />1.19 "Plan Year" means the 12-month period beginning January 1 and ending <br />December 31. The Plan Year shall be the coverage period for the Benefits provided for under <br />this Plan. In the event a Participant commences participation during a Plan Year, then the initial <br />coverage period shall be that portion of the Plan Year commencing on such Participant's date of <br />entry and ending on the last day of such Plan Year. <br /> <br />1.20 "Premium Expenses" or "Premiums" mean the Participant's cost for the self- <br />funded Benefits described in Section 4.1. <br /> <br />1.21 "Premium Reimbursement Account" means the account established for a <br />Participant pursuant to this Plan to which part of his Cafeteria Plan Benefit Dollars may be <br />allocated and from which Premiums of the Participant shall be paid or reimbursed. If more than <br />one type of insured or self-funded Benefit is elected, sub-accounts shall be established for each <br />type of insured or self-funded Benefit. <br /> <br />2 <br />
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