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<br />CASS COUNTY GOVERNMENT PERSONNEL <br />CAFETERIA PLAN <br /> <br />INTRODUCTION <br /> <br />We have amended the "Flexible Benefits Plan" that we previously established for you <br />and other eligible employees. Under this Plan, you will be able to choose among certain benefits <br />that we make available. The benefits that you may choose are outlined in this Summary Plan <br />Description. We will also tell you about other important information concerning the amended <br />Plan, such as the rules you must satisfy before you can join and the laws that protect your <br />rights. <br /> <br />One of the most important features of our Plan is that the benefits being offered are <br />generally ones that you are already paying for, but normally with money that has first been <br />subjeQt to income and Social Security taxes. Under our Plan, these same expenses will be paid <br />for with a portion of your pay before Federal income or Social Security taxes are withheld. This <br />means that you will pay less tax and have more money to spend and save. <br /> <br />Read this Summary Plan Description carefully so that you understand the provisions of <br />our amended Plan and the benefits you will receive. This SPD describes the Plan's benefits and <br />obligations as contained in the legal Plan document, which governs the operation of the Plan. <br />The Plan document is written in much more technical and precise language. If the non-technical <br />languC\ge in this SPD and the technical, legal language of the Plan document conflict, the Plan <br />document always governs. Also, if there is a conflict between an insurance contract and either <br />the Plan document or this Summary Plan Description, the insurance contract will control. If you <br />wish to receive a copy of the legal Plan document, please contact the Administrator. <br /> <br />This SPD describes the current provisions of the Plan which are designed to comply with <br />applic,ble legal requirements. The Plan is subject to federal laws, such as the Internal Revenue <br />Code and other federal and state laws which may affect your rights. The provisions of the Plan <br />are subject to revision due to a change in laws or due to pronouncements by the Internal <br />Revenue Service (IRS) or other federal agencies. We may also amend or terminate this Plan. If <br />the provisions of the Plan that are described in this SPD change, we will notify you. <br /> <br />We have attempted to answer most of the questions you may have regarding your <br />benefits in the Plan. If this SPD does not answer all of your questions, please contact the <br />Administrator (or other plan representative). The name and address of the Administrator can be <br />found in the Article of this SPD entitled "General Information About the Plan." <br /> <br />I <br />ELIGIBILITY <br /> <br />1. When can I become a participant in the Plan? <br /> <br />, Before you become a Plan member (referred to in this Summary Plan Description as a <br />"Participant"), there are certain rules which you must satisfy. First, you must meet the eligibility <br />requirements and be an active employee. After that, the next step is to actually join the Plan on <br />the "entry date" that we have established for all employees. The "entry date" is defined in <br />Question 3 below. You will also be required to complete certain application forms before you <br />can enroll in the Health Flexible Spending Account or Dependent Care Flexible Spending <br />Account. <br /> <br />1 <br />