Benefit Plans Administrative Services BPAS 3/9/2020

(e) An individual classified by the Employer as a contract worker, independent contractor, temporary employee, or casual employee, whether or not any such persons are on the Employer's W-2 payroll or are determined by the IRS or others to be common-law employees of the Employer; and (f) Any individual who performs services for the Employer but who is paid by a temporary or other employment or staffing agency such as "Kelly,""Manpower," etc., whether or not such individuals are determined by the IRS or others to be common-law employees of the Employer. 2.11 Employer Contribution means a nonelective contribution made by the Adopting Employer on behalf of each Participant in accordance with Section 5.1. The Employer Contribution is an amount that has not been actually or constructively received by the Participant, and it is made available to the Participant exclusively for reimbursement under the Plan. Employer Contributions may include mandatory salary reduction contributions. 2.12 Entry Date means the date as of which an Employee becomes a Participant in this Plan as set forth in the Adoption Agreement. 2.13 ePHI means PHI maintained or transmitted in electronic media, including, but not limited to, electronic storage media (i.e., hard drives, digital memory medium) and transmission media used to exchange information in electronic storage media (i.e., internet, extranet, and other networks). PHI transmitted via facsimile and telephone is not considered to be transmissions via electronic media. 2.14 ERISA means the Employee Retirement Income Security Act of 1974 and regulations thereunder, as amended from time to time. Plans sponsored by public sector entities are not subject to ERISA. 2.15 HC Account means"health care account" and is the record keeping account established under the Plan for each Participant. 2.16 Health Care Expense means as defined in the Adoption Agreement, provided it is defined no more broadly than the description in IRS Revenue Ruling 2002-41 and IRS Notice 2002-45. Notwithstanding the foregoing, if the Adopting Employer sponsors a cafeteria plan, Health Care Expense shall not include premiums that may be paid on a pre-tax basis in accordance with the terms of such cafeteria plan,which may include premiums for major medical coverage provided by the Employer and premiums for coverage under an insurance contract, health maintenance organization agreement, or other benefit agreement providing coverage issued on a non-group, individual basis. To the extent Health Care Expense is defined in the Adoption Agreement to include premiums for qualified long-term care insurance, the amount of such premium that will qualify as a Health Care Expense shall be limited to the portion that constitutes "eligible long-term care premiums"as defined in Section 213(d)(10)of the Code. "Health Care Expense"may include over- the-counter drugs and medicine (other than insulin) only if such drug or medicine has been prescribed, as required by Section 106(f) of the Code. Health Care Expenses are sometimes referred to herein as"Eligible Expenses." 2.17 HIPAA means the Health Insurance Portability and Accountability Act of 1996 and regulations thereunder, as amended from time to time. 2.18 Health Reimbursement Arrangement ("HRA") means the Employer-funded medical reimbursement program within the meaning of IRS Revenue Ruling 2002-41 (June 26, 2002) and IRS Notice 2002-45 (June 26, 2002). ©2017 Hitesman&Wold,P.A. 3 Funded Post-Employment HRA Basic Plan Document(Single Employer Non-ERSA)