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<br />(d) The definitions of Article I are hereby incorporated by reference to <br />the extent necessary to interpret and apply the provisions of this Health Flexible <br />Spending Account. <br /> <br />6.3 FORFEITURES <br /> <br />The amount in the Health Flexible Spending Account as of the end of any Plan <br />Year (and after the processing of all claims for such Plan Year pursuant to Section 6.7 hereof) <br />shall ~e forfeited and credited to the benefit plan surplus. In such event, the Participant shall <br />have ro further claim to such amount for any reason, subject to Section 8.2. <br /> <br />6.4 LIMITATION ON ALLOCATIONS <br /> <br />~ Notwithstanding any provision contained in this Health Flexible Spending <br />Acco nt to the contrary, no more than $2,000 may be allocated to the Health Flexible Spending <br />Acco nt by a Participant in or on account of any Plan Year. <br />I <br />6.5 I NONDISCRIMINATION REQUIREMENTS <br /> <br />(a) Intent to be nondiscriminatory. It is the intent of this Health <br />Flexible Spending Account not to discriminate in violation of the Code and the <br />Treasury regulations thereunder. <br /> <br />I <br />I <br />I <br />I <br />I <br />6.6 I COORDINATION WITH CAFETERIA PLAN <br /> <br />I <br />I All Participants under the Cafeteria Plan are eligible to receive Benefits under <br />this Hfalth Flexible Spending Account. The enrollment under the Cafeteria Plan shall constitute <br />enroll ent under this Health Flexible Spending Account. In addition, other matters concerning <br />contri utions, elections and the like shall be governed by the general provisions of the Cafeteria <br />Plan. <br />I <br /> <br />(b) Adjustment to avoid test failure. If the Administrator deems it <br />necessary to avoid discrimination under this Health Flexible Spending Account, it <br />may, but shall not be required to, reject any elections or reduce contributions or <br />Benefits in order to assure compliance with this Section. Any act taken by the <br />Administrator under this Section shall be carried out in a uniform and <br />nondiscriminatory manner. If the Administrator decides to reject any elections or <br />reduce contributions or Benefits, it shall be done in the following manner. First, <br />the Benefits designated for the Health Flexible Spending Account by the member <br />of the group in whose favor discrimination may not occur pursuant to Code <br />Section 105 that elected to contribute the highest amount to the fund for the Plan <br />Year shall be reduced until the nondiscrimination tests set forth in this Section or <br />the Code are satisfied, or until the amount designated for the fund equals the <br />amount designated for the fund by the next member of the group in whose favor <br />discrimination may not occur pursuant to Code Section 105 who has elected the <br />second highest contribution to the Health Flexible Spending Account for the Plan <br />Year. This process shall continue until the nondiscrimination tests set forth in this <br />Section or the Code are satisfied. Contributions which are not utilized to provide <br />Benefits to any Participant by virtue of any administrative act under this <br />paragraph shall be forfeited and credited to the benefit plan surplus. <br /> <br />13 <br />