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<br />TABLE OF CONTENTS <br /> <br />ARTiCLE I <br />DEFINITIONS <br /> <br />ARTICLE II <br />PARTICIPATION <br /> <br />2.1 ELIGIBILITy................... ...... ..... .......... ....... ...... ............................................ ........... ....... 3 <br /> <br />2.2 EFFECTIVE DATE OF PARTICIPATION....................................................................3 <br />2.3 APPLICATION TO PARTICIPATE .................................................................................3 <br />2.4 TERMINATION OF PARTICIPATION ............................................................................4 <br />2.5 TERMINATION OF EMPLOyMENT...............................................................................4 <br /> <br />2.6 DEATH......................... ..... ................ ........... ........................................................ ......... 4 <br /> <br />ARTICLE III <br />CONTRIBUTIONS TO THE PLAN <br /> <br />3.1 EMPLOYER CONTRIBUTION ....................................................................................... 5 <br />3.2 SALARY REDIRECTION ...............................................................................................5 <br />3.3 APPLICATION OF CONTRIBUTIONS...........................................................................5 <br />3.4 PERIODIC CONTRIBUTIONS .............................................................................. ......... 6 <br /> <br />ARTICLE IV <br />BENEFITS <br /> <br />4.1 BENEFIT OPTIONS.......................................................................................................6 <br /> <br />4.2 HEALTH FLEXIBLE SPENDING ACCOUNT BENEFIT ................................................6 <br />4.3 DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT BENEFIT.............................6 <br />4.4 HEALTH INSURANCE BENEFIT ...................................................................................6 <br /> <br />4.5 CASH BENEFIT.............. ................ ........... ............ ................... ..................................... 7 <br /> <br />4.6 NONDISCRIMINATION REQUIREMENTS ............................... ..................................... 7 <br /> <br />ARTICLE V <br />PARTICIPANT ELECTIONS <br /> <br />5.1 INITIAL ELECTIONS ................................................................ ..................................... 8 <br /> <br />5.2 SUBSEQUENT ANNUAL ELECTIONS.........................................................................8 <br /> <br />5.3 FAILURE TO ELECT ..........................................................................................__.........8 <br />5.4 CHANGE IN STATUS .............................................................. .................................... 9 <br />