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(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) 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" or "medical expense" as defined in Code <br />Section 213 and the rulings and Treasury regulations thereunder, and not <br />otherwise used by the Participant as a deduction in determining his tax liability <br />under the Code. However, a Participant may not be reimbursed for the cost of <br />other health coverage such as premiums paid under plans maintained by the <br />employer of the Participant's spouse or individual policies maintained by the <br />Participant or his spouse or Dependent. Furthermore, a Participant may not be <br />reimbursed for "qualified long-term care services" as defined in Code Section <br />7702B(c). <br /> <br /> (e) The definitions of Article I are hereby incorporated by reference to <br />the extent necessary to interpret and apply the provisions of this Health Care <br />Reimbursement Plan. <br /> <br />6.3 FORFEITURES <br /> <br /> The amount in the Health Care Reimbursement Fund as of the end of any Plan <br />Year (and after the processing of all claims for such Plan Year pursuant to Section 6.7 hereof) <br />shall be forfeited and credited to the benefit plan surplus. In such event, the Participant shall <br />have no further claim to such amount for any reason, subject to Section 8.2. <br /> <br />6.4 LIMITATION ON ALLOCATIONS <br /> <br /> Notwithstanding any provision contained in this Health Care Reimbursement <br />Plan to the contrary, no more than $2,000 may be allocated to the Health Care Reimbursement <br />Fund by a Participant in or on account of any Plan Year. <br /> <br />6.5 NONDISCRIMINATION REQUIREMENTS <br /> <br /> (a) It is the intent of this Health Care Reimbursement Plan not to <br />discriminate in violation of the Code and the Treasury regulations thereunder. <br /> <br /> (b) If the Administrator deems it necessary to avoid discrimination <br />under this Health Care Reimbursement Plan, it may, but shall not be required to, <br />reject any elections or reduce contributions or Benefits in order to assure <br />compliance with this Section. Any act taken by the Administrator under this <br />Section shall be carried out in a uniform and nondiscriminatory manner. If the <br />Administrator decides to reject any elections or reduce contributions or Benefits, <br />it shall be done in the following manner. First, the Benefits designated for the <br /> <br />12 <br /> <br /> <br />