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Indian River County Board of County Commissioners <br /> Health Care Flexible Spending Account <br /> Plan Document <br /> Introduction <br /> The Indian River County Board of County Commissioners has established this Health Care <br /> Flexible Spending Account Plan (the 'Plan") to meet the needs of those of its Employees who are <br /> Participants in the Plan. The purpose of this Plan is to provide for the medical protection for certain <br /> Participants, their spouses and their dependents. The Plan will provide benefits only for certain <br /> items of health care expenses which are not covered by any other type of employee benefit plan or <br /> individual insurance. The Plan is intended to qualify as a self-insured medical reimbursement plan <br /> as defined in Section 105 of the Internal Revenue Code of 1986, as amended (the "Code"). The <br /> Effective Date of this Plan is October 1, 2015. This is an amendment or restatement of the Health <br /> Care Flexible Spending Account Plan dated October 1, 2011. The Plan Sponsor, Plan <br /> Administrator, Benefit Administrator, a benefits committee, and/or a third party claims <br /> administrator is hereby granted discretionary authority to determine eligibility for benefits and/or <br /> to construe the terms of the plan. <br /> Definitions <br /> a. Anticipated Contributions - means the total amount of contributions the participant is <br /> expected to make during the plan year. <br /> b. Benefit Administrator - means an individual appointed by the Board of County <br /> Commissioners or other governing body of the Employer. <br /> c. Benefit Period—the period beginning on the date participation begins within a given Plan <br /> Year and ending on the earlier of the date participation ends for that Plan Year or the date <br /> two and one-half months after the end of the Plan Year. <br /> d. Code—means the Internal Revenue Code of 1986 as amended. <br /> e. Coverage Period-means a period of time during the Plan Year in which benefits are stable <br /> due to a regular contribution amount. <br /> f. Effective Date—October 1, 2015. <br /> g. Eligibility Requirement means the requirement(s) for participation stated herein. <br /> h. Employer-means the Indian River County Board of County Commissioners and affiliated <br /> political subdivisions that have elected to participate. <br /> 1 <br />