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employed individual who received from the Employer "net earnings from "self-employment" <br /> within the meaning of Code Section 401(c)(2)unless such individual is also an Employee. <br /> 1.09 "Employer" means the Indian River County Board of County Commissioners and <br /> affiliated political subdivisions that have elected to participate. <br /> 1.10 "FMLA"means the Family and Medical Leave Act. <br /> 1.11 "Highly-Compensated Employee" means an individual defined under Code Sections <br /> 105(h), 125(e) or 414(q), as amended, as a "highly-compensated individual" or "highly- <br /> compensated employee." <br /> 1.12 "Ineligible Class"means one or more Employees that may not participate in the plans due <br /> to their employment status. <br /> 1.13 "IRS" means the Internal Revenue Service. <br /> 1.14 "Key Employees" means an individual who is a "key employee" as defined in Code <br /> Section 125(b)(2), as amended. <br /> 1.15 "Open Enrollment"means a period of time established by the Plan Administrator before <br /> the beginning of a Plan Year in which all eligible Employees may elect to participate in Qualified <br /> Benefits, change prior elections, or cease participation. The effective date of such elections shall <br /> be the first day of the coming Plan Year. <br /> 1.16 "Participant" means an Employee who elects a Qualified Benefit as defined herein. <br /> 1.17 "PPACA" means the Patient Protection and Affordable Care Act. <br /> 1.18 "Plan"means this document. <br /> 1.19 "Plan Administrator" means the Employee or legal representative appointed by the <br /> Indian River County Board of County Commissioners to serve in this capacity. <br /> 1.20 "Plan Year" means twelve month period of coverage beginning each October l sl and <br /> continuing to the following September 301'. <br /> 1.21 "Policy" means a document provided by an insurer that defines the benefits and terms of <br /> participation of a Qualified Benefit under this Plan. <br /> 1.22 "Qualified Benefit" means any benefit excluded from the Employee's taxable income <br /> under Chapter 1 of the Code other than Sections 106(b), 117, 124, 127 or 132 and any other benefit <br /> permitted by the Income Tax Regulations(i.e. any life insurance coverage that is included in gross <br /> income by virtue of exceeding the dollar limitation on nontaxable coverage under Code Section <br /> 79). Notwithstanding the previous sentence,long-term care insurance is not a"Qualified Benefit". <br /> Page 3 <br />