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PREAMBLE <br /> The Employer hereby establishes a Cafeteria Plan("Plan")for the purpose of providing its eligible <br /> Employees an opportunity to elect among the tax-free benefits available under the Plan. The Plan <br /> is intended to qualify as a cafeteria plan under Section 125 of the Internal Revenue Code. The <br /> Effective Date of this Plan is October 1, 2015. This is an amendment or restatement of the Section <br /> 125 Plan dated October 1, 2011. The Plan Sponsor, Plan Administrator, a benefits committee, <br /> and/or a third party claims administrator is hereby granted discretionary authority to determine <br /> eligibility for benefits and/or to construe the terms of the plan. <br /> ARTICLE 1 —DEFINITIONS <br /> 1.01 "Benefit Plan(s) or Policy(ies)" means those Qualified Benefits available to eligible <br /> Employees under this Plan as amended or restated from time to time. <br /> 1.02 "Change in Status" means any of the events included under Section 125 or regulations <br /> issued under Section 125 that the Plan Administrator in its sole discretion decides to recognize on <br /> a uniform and consistent basis as a reason to enroll, change an election, or terminate participation <br /> mid-year. <br /> 1.03 "Code" means the Internal Revenue Code of 1986 as amended. <br /> 1.04 "Compensation"means the cash wages or salary paid to an Employee by the Employer. <br /> 1.05 "Dependent" means the legal spouse and/or dependent child(ren) of the Participant. <br /> Dependent children may be covered by the medical, dental and vision plans through the end of the <br /> calendar year in which the child reaches age 26. The term "child" includes any of the following: <br /> • A natural child <br /> • A step child <br /> • A legally adopted child <br /> • A child placed for adoption <br /> • A child for whom legal guardianship has been awarded to the Participant or the <br /> Participant's spouse <br /> • A newborn (up to age 18 months) of a covered dependent (Florida only) <br /> • A foster child <br /> 1.06 "DOL" means the United States Department of Labor. <br /> 1.07 "Effective Date" means the effective date of this Plan stated in the Preamble. <br /> 1.08 "Employee" means any individual who is considered to be in a legal employee-employer <br /> relationship with the Employer for federal tax-withholding purposes. The term "Employee" shall <br /> not include any leased employee (as that term is defined in Code Section 414(n)) or any self- <br /> Page 2 <br />