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<br />TABLE OF CONTENTS <br /> <br />ARTICLE I <br />DEFINITIONS <br /> <br />ARTICLE II <br />PARTICIPATION <br /> <br /> <br />2.1 ELlGIBILlTY...................................................................................................................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 /> <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 /> <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 /> <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 /> <br />5.3 FAILURE TO ELECT........ ............................. ....... ...... ....................... ....... ......... ....... ......8 <br /> <br />5.4 CHANGE IN STATUS ....................................................................................................8 <br />