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10-10-2022 Council Packet
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10-10-2022 Council Packet
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© Hitesman & Wold, P.A. 2019 <br />Cafeteria Plan <br />Summary Description (3-11) <br />12 <br />be effective no later than the day immediately following the last <br />day for which the coverage under the Group Medical Plan was <br />effective (i.e., there is no break in coverage). The Plan <br />Administrator may rely on your reasonable representation that the <br />requirements of this paragraph (iii) are met. <br />(e) Reduction in Hours Without Loss of Eligibility. If you have made an election to pay <br />for Group Medical Plan coverage, you may revoke that election if the following conditions <br />are satisfied: <br />(1) You have been in an employment status under which you were reasonably <br />expected to average at least thirty (30) hours of service per week; <br />(2) You have experienced a change in employment status such that you will <br />reasonably be expected to average less than thirty (30) hours of service per week <br />after the change but nevertheless will remain eligible for the Group Medical Plan; <br />(3) You cancel coverage under the Group Medical Plan in accordance with the <br />requirements of that plan; and <br />(4) You, and any related individuals who were also enrolled in the Group Medical Plan, <br />have enrolled or intend to enroll in other medical coverage that provides minimum <br />essential coverage and that will be effective no later than the first day of the <br />second month following the month in which coverage under the Group Medical <br />Plan ends. The Plan Administrator may rely on your reasonable representation <br />that the requirements of this paragraph (4) are met. <br />(f) Family and Medical Leave Act. If you take a leave governed by the Family and Medical <br />Leave Act of 1993 (“FMLA”), you may revoke or change an election as may be provided <br />for under the FMLA and the Employer’s FMLA policy required thereunder, provided the <br />Employer is subject to FMLA. <br />(g) Special Rule for HSA Contribution Feature . You may change your election with <br />respect to the HSA Contribution Feature prospectively on at least a monthly basis. You <br />may also revoke your election with respect to the HSA Contribution Feature prospectively <br />if you become ineligible to make or have made HSA contributions under the HSA <br />Contribution Feature. <br />(h) Other. The Plan Administrator shall have the discretion to allow a change to , or <br />termination of, an election to the extent such change or termination is the result of any <br />other situation informally recognized by the IRS as providing an exception to the general <br />rule that elections are irrevocable (e.g., corrections of mistakes, failure to satisfy <br />underwriting). If the Plan Administrator determines before or during any Plan Year the <br />Cafeteria Plan or an Optional Benefit may fail to satisfy any nondiscrimination requirement <br />imposed by the Internal Revenue Code or other applicable law, the Plan Administrator may <br />take such action as the Plan Administrator deems appropriate, under rules uniformly <br />applicable to similarly situated Participants, to further compliance with such requirements <br />or limitation. Such action may include, without limitation, a modification of your election <br />downward with or without your consent. <br />(i) Procedure for Requesting a Change. If a change in election is allowed under the <br />foregoing rules, you must typically inform the Plan Administrator of your new election <br />within thirty (30) days of the occurrence of the event allowing the change. Your election
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