Benefit Plans Administrative Services BPAS 3/9/2020

2.19 Highly Compensated Individual means an individual who is (or who was at the time employment with the Adopting Employer ended) (1) one of the 5 highest paid officers, or (2) among the highest paid 25 percent of all Employees,except(i) Employees who have not completed 3 years of service, (ii) Employees who have not attained age 25, (iii) part-time or seasonal Employees, (iv) Employees not included in the plan who are included under a collective bargaining agreement,and(v)Employees who are nonresident aliens and who receive no earned income from a source within the United States. 2.20 Limited Scope Health Care Expense means, unless provided otherwise in the Adoption Agreement,a Health Care Expense for dental or vision care that qualifies as an expense for medical care under Section 213(d) of the Code. "Limited Scope Health Care Expense" may include over- the-counter drugs and medicine only if such drug or medicine has been prescribed,as required by Section 106(f) of the Code. Limited Scope Health Care Expenses are sometimes referred to herein as"Eligible Expenses." 2.21 Managing Body means the person or persons with authority to make decisions for the Adopting Employer. 2.22 Participant means any Employee (or former Employee)who is or may become eligible to receive a benefit through this Plan. In addition, Participant includes persons"deemed"to be Participants under a specific provision of this Plan. 2.23 PHI means health information that: (a) Is created or received by a health care provider, health plan,or health care clearinghouse; (b) Relates to the past,present,or future physical or mental health or condition of an individual (including "genetic information" as that term is defined in the Genetic Information Nondiscrimination Act of 2008); the provision of health care to an individual; or the past, present, or future payment for the provision of health care to an individual; and (c) Either identifies the individual or reasonably could be used to identify the individual. 2.24 Plan means this Plan as may be amended from time to time. It consists of a completed Adoption Agreement plus the Basic Plan Document. The name of the Plan is specified in the Adoption Agreement. 2.25 Plan Administrator means the entity, person or persons determined under Section 8.1. 2.26 Plan Year means the twelve(12) month period beginning and ending as indicated in the Adoption Agreement. The initial Plan Year may be a"short"Plan Year beginning and ending as indicated in the Adoption Agreement. The records of the Plan will be kept based upon the Plan Year. 2.27 Privacy Rules means the Standards of Privacy of Individually Identifiable Health Information at 45 C.F.R. part 160 and part 164 at subparts A and E. 2.28 Security Incident means "security incident" as defined in 45 C.F.R. Section 164.304, which generally defines"security incident"to include attempted or successful unauthorized access, use, disclosure, modification, or destruction of ePHI. 2.29 Security Rules means the Security Standards and Implementation Specifications at 45 C.F.R. Part 160 and Part 164, subpart C. ©2017 Hitesman&Wold,P.A. 4 Funded Post-Employment HRA Basic Plan Document(Single Employer Non-ERSA)