Benefit Plans Administrative Services BPAS 3/9/2020

ARTICLE I. INTRODUCTION 1.1 Establishment. An executed Adoption Agreement plus this Basic Plan Document constitute the "Plan." The effective date of the Plan is set forth in the Adoption Agreement. 1.2 Purpose. The purpose of the Plan is to provide certain former Employees with an opportunity to receive reimbursement for certain Eligible Expenses as provided in this Plan. It is the intention of the Adopting Employer that the benefits provided and payable under this Plan be eligible for exclusion from the gross income of Participants as provided by Sections 105(b) and 106 of the Code. In addition, it is the intention of the Adopting Employer that the Plan qualify as a Health Reimbursement Arrangement("HRA') under IRS Revenue Ruling 2002-41 (June 26,2002)and IRS Notice 2002-45 (June 26, 2002). 1.3 HIPAA Privacy and Security Rules. This Plan is a"covered entity"for purposes of the Privacy Rules and Security Rules as described in greater detail in Article VII below. 1.4 Not ERISA Plan. This Plan is not an employee welfare benefit plan for purposes of ERISA. 1.5 Trust. This Plan is funded through a Trust, reflected in a separate document. ©2017 Hitesman&Wold,P.A. 1 Funded Post-Employment HRA Basic Plan Document(Single Employer Non-ERSA)