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<br />1.9 "Election Period" means the period immediately preceding the begin-ning of <br />each Ian Year established by the Administrator, such period to be applied on a uniform and <br />nondi criminatory basis for all Employees and Participants. However, an Employee's initial <br />Electi n Period shall be determined pursuant to Section 5.1. <br /> <br />1.10 "Eligible Employee" means any Employee who has satisfied the provisions of <br />Secti n 2.1. <br /> <br />An individual shall not be an "Eligible Employee" if such individual is not reported <br />on th payroll records of the Employer as a common law employee. In particular, it is expressly <br />inten ed that individuals not treated as common law employees by the Employer on its payroll <br />recor s are not "Eligible Employees" and are excluded from Plan participation even if a court or <br />admi istrative agency determines that such individuals are common law employees and not <br />indep ndent contractors. <br /> <br />i 1.11 "Employee" means any person who is employed by the Employer. The term <br />Empl4yee shall include leased employees within the meaning of Code Section 414(n)(2). <br />! <br />i 1.12 "Employer" means Cass County Government Personnel and any successor <br />WhiChl shall maintain this Plan; and any predecessor which has maintained this Plan. <br /> <br />1.13 "Employer Contribution" means the contributions made by the Employer <br />pursu nt to Section 3.1 to enable a Participant to purchase Benefits. These contributions shall <br />be co verted to Cafeteria Plan Benefit Dollars and allocated to the funds or accounts <br />estab ished under the Plan pursuant to the Participants' elections made under Article V and as <br />set fo h in Section 3.1. <br /> <br />1.14 "Insurance Contract" means any contract issued by an Insurer underwriting a <br />Bene it. <br />I <br />I 1.15 "Insurer" means any insurance company that underwrites a Benefit under this <br />Plan ~' with respect to any self-funded benefits, the Employer. <br /> <br />1.16 "Key Employee" means an Employee described in Code Section 416(i)(1) and <br />the T asury regulations thereunder. <br /> <br />r 1.17 "Participant" means any Eligible Employee who elects to become a Participant <br />pursu nt to Section 2.3 and has not for any reason become ineligible to participate further in the <br />Plan. <br /> <br />i 1.18 "Plan" means this instrument, including all amendments thereto. <br />I <br /> <br />! 1.19 "Plan Year" means the 12-month period beginning January 1 and ending <br />Dece~ber 31. The Plan Year shall be the coverage period for the Benefits provided for under <br />this P an. In the event a Participant commences participation during a Plan Year, then the initial <br />cover ge period shall be that portion of the Plan Year commencing on such Participant's date of <br />entry nd ending on the last day of such Plan Year. <br /> <br />L1.20 "Premium Expenses" or "Premiums" mean the Participant's cost for the self- <br />funder Benefits described in Section 4.1. <br /> <br />I 1.21 "Premium Reimbursement Account" means the account established for a <br />Participant pursuant to this Plan to which part of his Cafeteria Plan Benefit Dollars may be <br />allocated and from which Premiums of the Participant shall be paid or reimbursed. If more than <br /> <br />2 <br />