i. Contract approval
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i. Contract approval
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<br />ARTICLE VI <br />HEALTH CARE REIMBURSEMENT PLAN <br /> <br />6.1 <br /> <br />ESTABLISHMENT OF PLAN <br /> <br />This Health Care Reimbursement Plan is intended to qualify as a medical <br />reimbursement plan under Code Section 105 and shall be interpreted in a manner consistent <br />with such Code Section and the Treasury regulations thereunder. Participants who elect to <br />participate in this Health Care Reimbursement Plan may submit claims for the reimbursement of <br />Medical Expenses. All amounts reimbursed under this Health Care Reimbursement Plan shall <br />be periodically paid from amounts allocated to the Health Care Reimbursement Fund. Periodic <br />payments reimbursing Participants from the Health Care Reimbursement Fund shall in no event <br />occur less frequently than monthly. <br /> <br />6.2 <br /> <br />DEFINITIONS <br /> <br />For the purposes of this Article and the Cafeteria Plan, the terms below have the <br />following meaning: <br /> <br />(a) "Health Care Reimbursement Fund" means the fund established <br />for Participants pursuant to this Plan to which part of their Cafeteria Plan Benefit <br />Dollars may be allocated and from which all allowable Medical Expenses may be <br />reimbursed. <br /> <br />(b) "Health Care Reimbursement Plan" means the plan of benefits <br />contained in this Article, which provides for the reimbursement of eligible Medical <br />Expenses incurred by a Participant or his Dependents. <br /> <br />(c) "Highly Compensated Participant" means, for the purposes of this <br />Article and determining discrimination under Code Section 105(h), a participant <br />who is: <br /> <br />(1 ) <br /> <br />one of the 5 highest paid officers; <br /> <br />(2) a shareholder who owns (or is considered to own applying the <br />rules of Code Section 318) more than 10 percent in value of the stock of <br />the Employer; or <br /> <br />(3) among the highest paid 25 percent of all Employees (other than <br />exclusions permitted by Code Section 105(h)(3)(B) for those individuals <br />who are not Participants). <br /> <br />(d) "Medical Expenses" means any expense for medical care within <br />the meaning of the term "medical care" as defined in Code Section 213(d) and as <br />allowed under Code Section 105 and the rulings and Treasury regulations <br />thereunder, and not otherwise used by the Participant as a deduction in <br />determining his tax liability under the Code. <br /> <br />A Participant may not be reimbursed for the cost of other health coverage <br />such as premiums paid under plans maintained by the employer of the <br />Participant's spouse or individual policies maintained by the Participant or his <br />spouse or Dependent. <br /> <br />A Participant may not be reimbursed for "qualified long-term care <br />services" as defined in Code Section 7702B(c). <br />12 <br />
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