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NORTHERN CAPITALTRUSTTM <br /> <br />February 3, 2003 <br /> <br />Mike Montplaisir <br />Cass County Government / Personnel <br />211 9th Street S: <br />P. O. Box 2806 <br />Fargo, ND 58108-2806 <br /> <br />Dear Mike: <br /> <br />It is our goal at NCT to provide updates on regulation changes and offer enhancements in service to <br />continuously deliver value to you and your employees. <br /> <br />There were several recent changes and updates to the cafeteria plan regulations. To ensure your Plan is <br />compliant, we are enclosing a restated Plan Document and Summary Plan Description. The Plan <br />Document includes updated language regarding the 2001 £mal change in status regulations, Family and <br />Medical Leave Act, and Claims Procedure regulations. <br /> <br />Please complete both sets of signature pages and return one set to us in the enclosed envelope. A <br />Corporate Resolution is enclosed if needed. Also, please complete and return the enclosed current <br />Coordinator Agreement for our records. The complete Document should be retained for your records and <br />kept with your prior Plan Document(s), if applicable. A copy of the new Summary Plan Description <br />should be distributed to all participating employees. <br /> <br />It is recommended that your company's legal counsel review the Plan Document prior to execution. <br /> <br />If you have questions concerning this change, please call me toll free at 1-800-523-6030 or in Fargo at <br />(701) 451-3032. <br /> <br />Sincerely, <br /> <br />Darlene Conley <br />Flexible Benefits <br />Enclosure <br />cc: Deb Dahlseng <br /> <br />P.S. NCT will soon begin using a new pressure sealed check format for Flexible Spending Account <br />reimbursements. Flexible Benefits reimbursement request forms will no longer be enclosed with <br />participant checks. The Reimbursement Request form is now available on our website at <br />www. northerncapitaltrust, corn. <br /> <br />203 10th Street North ° P.O. Box 2926 <br />Phone (701) 451-3045 · Fax (701) 451-3245 <br />website: northerncapitaltrust.com <br /> <br />BENEFITS <br /> <br />· Fargo, ND 58108-2926 <br />· 1-800-523-6030 <br /> <br /> <br />