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nondiscriminatory basis for all Employees and Participants . However, an Employee 's initial <br /> Election Period shall be determined pursuant to Section 5 . 1 . <br /> 1 . 10 " Eligible Employee" means any Employee who has satisfied the provisions of <br /> Section 2 . 1 . <br /> An individual shall not be an " Eligible Employee" if such individual is not reported <br /> on the payroll records of the Employer as a common law employee . In particular, it is expressly <br /> intended that individuals not treated as common law employees by the Employer on its payroll <br /> records are not " Eligible Employees" and are excluded from Plan participation even if a court or <br /> administrative agency determines that such individuals are common law employees and not <br /> independent contractors . <br /> 1 . 11 " Employee" means any person who is employed by the Employer. The term <br /> Employee shall include leased employees within the meaning of Code Section 414( n )( 2 ) : <br /> 1 . 12 " Employer" means Clerk of the Circuit Court of Indian River County and any <br /> Affiliated Employer ( as defined in Section 1 . 2 ) which shall adopt this Plan ; any successor which <br /> shall maintain this Plan ; and any predecessor which has maintained this Plan . Indian River <br /> County Property Appraiser, Indian River County Tax Collector, Indian River County Supervisor <br /> of Elections , Indian River County Board of County Commissions and Any other Employer( s ) <br /> specified by Clerk of the Circuit Court of Indian River County are Affiliated Employers who will <br /> adopt this Plan . <br /> 1 . 13 " Insurance Contract" means any contract issued by an Insurer underwriting a <br /> Benefit . <br /> 1 . 14 " Insurance Premium Payment Plan " means the Employer Sponsored Benefit <br /> Plan ( s ) contained in Section 4 . 1 of this Plan , which provides for the payment of Premium <br /> Expenses . <br /> 1 . 15 " Insurer" means any insurance company that underwrites a Benefit under this <br /> Plan . <br /> 1 . 16 " Key Employee " means an Employee described in Code Section 416 ( i )( 1 ) and <br /> the Treasury regulations thereunder. <br /> 1 . 17 " Participant" means any Eligible Employee who elects to become a Participant <br /> pursuant to Section 2 . 3 and has not for any reason become ineligible to participate further in the <br /> Plan . <br /> 1 . 18 " Plan " means this instrument, including all amendments thereto . <br /> 1 . 19 " Plan Year" means the 12- month period beginning October 01 and ending <br /> September 30 . The Plan Year shall be the coverage period for the Benefits provided for under <br /> this Plan . In the event a Participant commences participation during a Plan Year, then the initial <br /> coverage period shall be that portion of the Plan Year commencing on such Participant' s date of <br /> entry and ending on the last day of such Plan Year. <br /> 1 . 20 " Premium Expenses " or " Premiums" mean the Participant's cost for the Benefits <br /> described in Section 4 . 1 . <br /> 1 . 21 " Premium Reimbursement Account" , referred to as " Employer Sponsored Benefit <br /> Plan ( s )" , means the account established for a Participant pursuant to this Plan to which part of <br /> 2 <br />