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Cafeteria Plan Administration Coordinator Agreement This agreement is entered into by Cass County Government / Personnel ("Employer") and Northern Capital Trust Co. ("Coordinator"). The Employer has adopted a Cafeteria Plan ("Plan") for its eligible employees. The Employer desires the Coordinator to assist in the administration of the Plan, and the Coordinator desires to assist the Employer in the administration of the Plan on the terms outlined below. Therefore, the Employer and the Coordinator agree that the Coordinator shall assist in the administration of the Plan on the following terms: · The Employer has established the Plan for the exclusive benefit of its employees. · The Employer is Administrator of the Plan. · The Coordinator acts as agent on behalf of the Employer. · The Employer, by signing this Agreement, hereby adopts the Master Cafeteria Plan Trust dated January 1,2001. Section I - Flexible Benefits Coordinator Services provided by the Coordinator in the administration of the Plan shall include the following: 1. The Coordinator shall assist the Employer in the administration of the Plan as provided in this Agreement. The Coordinator's duties with respect to the Plan shall be limited to those expressly provided in this Agreement or subsequently agreed to in writing by the Coordinator and the Employer. 2. The Coordinator shall assist the Employer in the establishment and operation of the Plan by providing sample documents for review by the Employer's legal counsel. The documents shall include plan documents, Summary Plan Description, election forms and other documents relating to the administration of the Plan. 3. The Coordinator shall maintain the plan document in compliance with any regulation changes or Plan amendments and conduct annual plan document reviews. 4. The Coordinator shall assist the Employer in the development and maintenance of administrative and record-keeping systems for the Plan. 5. The Coordinator shall provide general information regarding reporting and disclosure requirements relating to the Plan and shall assist the Employer in the preparation and filing of required governmental reports, returns or documents and the preparation and distribution of required reports to participants and beneficiaries. It is the ultimate responsibility of the Employer to assure compliance with all legal reporting and disclosure requirements. 6. The Coordinator shall provide administrative forms for the Employer's use in administering the Plan. These forms include: Plan Design Guide, Enrollment Forms, Reimbursement Request Forms, Employee Termination Forms, Status Change Forms, and check stock. 7. Using funds received from the Employer, the Coordinator shall pay the amounts due as a result of the operation of the Plan. Coordinator Agreement Adopting ERISA Trust 01/01/00 ]