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<br />ARTICLE VI <br />HEALTH FLEXIBLE SPENDING ACCOUNT <br /> <br />6.1 ESTABLISHMENT OF PLAN ......... .... ......................... .........................12 <br />6.2 DEFINITIONS .............................. ... ......................... ......... .........................12 <br />6.3 FORFEITURES............................................................. . .........................13 <br />6.4 LIMITATION ON ALLOCATIONS ................................... .... . .........................13 <br />6.5 NONDISCRIMINATION REQUiREMENTS.................. .... ..... .... .........................13 <br />6.6 COORDINATION WITH CAFETERIA PLAN ............... ....... ... ...............13 <br />6.7 HEAL TH FLEXIBLE SPENDING ACCOUNT CLAIMS.. ............ .....14 <br />6.8 DEBIT AND CREDIT CARDS ........ ............... ............. ...............................14 <br /> <br />ARTI C LE VII <br />DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT <br /> <br />7.1 ESTABLISHMENT OF ACCOUNT ............... .............. ........... ....................16 <br />7.2 DEFINITIONS ........................... ..... .............. .................. ...........................16 <br />7.3 DEPENDENT CARE FLEXIBLE SPENDING ACCOUNTS......... .. ........ . .................17 <br />7.4 INCREASES IN DEPENDENT CARE FLEXIBLE SPENDING ACCOUNTS.................17 <br />7.5 DECREASES IN DEPENDENT CARE FLEXIBLE SPENDING ACCOUNTS ..............17 <br />7.6 ALLOWABLE DEPENDENT CARE REIMBURSEMENT ........ ... ... .........................18 <br />7.7 ANNUAL STATEMENT OF BENEFITS ........................ .. . .... ... ...... ..................18 <br />7.8 FORFEITURES........................................... ......... .... .. . ..........................18 <br />7.9 LIMITATION ON PAYMENTS ......... ........ ....... ......... ................... ...18 <br />7.10 NONDISCRIMINATION REQUIREMENTS ....... ..... ....... ...... ...... .. ...............18 <br />7.11 COORDINATION WITH CAFETERIA PLAN ...... ....... .... .. .... ..........................19 <br />7.12 DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT CLAIMS. .........................19 <br />7.13 DEBIT AND CREDIT CARDS ......... . ............... .. ................... ... ...........................20 <br /> <br />ARTICLE VIII <br />BENEFITS AND RIGHTS <br /> <br />8.1 <br />8.2 <br /> <br />CLAIM FOR BENEFITS ......... .................. .... <br />APPLICATION OF BENEFIT PLAN SURPLUS. <br /> <br />...... ....... ....... ......21 <br /> <br />............................23 <br /> <br />ARTICLE IX <br />ADMINISTRATION <br /> <br />9.1 <br />9.2 <br /> <br />9.3 <br />9.4 <br /> <br />PLAN ADMINISTRATION ...... .... ................ ... <br />EXAMINATION OF RECORDS.. ................. <br />PAYMENT OF EXPENSES........... ....... ....... <br />INSURANCE CONTROL CLAUSE.................... ............... ... .. <br /> <br />.................23 <br /> <br />................24 <br /> <br />. .......... ......24 <br /> <br />.........................24 <br /> <br />'I'r...".."'-<.>t>"'_,~'w""."..wN\i.r..'$<W.~,~' <br />