Benefit Plans Administrative Services BPAS 3/9/2020

10.16 Exhaustion of Administrative Remedies; Statute of Limitations. For all claims subject to the administrative procedures described in Article VI,exhaustion of those administrative procedures is required prior to the initiation of a legal action. Thereafter, unless specifically provided otherwise in the Adoption Agreement, legal action by a Participant, or someone on behalf of a Participant, must be initiated within one (1) year of receipt of the written notification of denial upon appeal. To the extent exhaustion of the appeal process is not required,a Participant,or someone on behalf of the Participant, must initiate legal action within one(1)year of having submitted the initial claim request to the Plan Administrator,or its designee. No legal action may be brought by a Participant, or someone on behalf of the Participant, after expiration of the applicable limitations period. This Section 10.17 shall apply to the extent the provisions hereof are not prohibited by applicable law. 10.17 Health Care Reform. The Plan is intended to be exempt from the provisions of the Patient Protection and Affordable Health Care Act ("PPACA"), as amended by the Health Care and Education Reconciliation Act ("Reconciliation Act"), to the fullest extent allowed by law. Because expenses must be incurred after the Participant's termination of employment with the Employer to be reimbursable under the Plan (as provided in Section 4.4), the Plan is intended to cover fewer than two current Employees of the Employers(i.e.,the Plan is a"retiree-only" HRA). ©2017 Hitesman&Wold,P.A. 30 Funded Post-Employment HRA Basic Plan Document(Single Employer Non-ERSA)