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© 2019 Hitesman & Wold, P.A. MEDSURETY, LLC Cafeteria Plan 1-888-816-4234, www.medsurety.com Basic Plan Document 4 2.17 Employer Contribution means amounts, if any, described in Section 4.4 that have not been actually or constructively received by the Participant that are made available to the Participant by the Employer for the purpose of electi ng Optional Benefits under the Plan. 2.18 Entry Date means the date(s) specified by the Employer in the Adoption Agreement as of which Eligible Employees may become Participants in this Plan, provided all necessary forms have been completed. 2.19 ERISA means the Employee Retirement Income Security Act of 1974, as amended. Governmental entities, public schools, and some church-related entities and some Indian Tribe operations are not subject to ERISA. 2.20 Highly Compensated Individual means individuals who are highly compensated as defined in Section 125(e)(2) of the Code. 2.21 Highly Compensated Participant means Participants who are highly compensated as defined in Section 125(e)(1) of the Code. 2.22 HIPAA means Health Insurance Portability and Accountability Act of 1996, and reg ulations thereunder, as amended from time to time. 2.23 HSA means a health savings account within the meaning of Section 223 of the Code. 2.24 Insurer means any insurance company, health maintenance organization, or similar entity that has issued a policy through which benefits are made available under this Plan. 2.25 IRS means the Internal Revenue Service. 2.26 Key Employee means Participants who are “Key Employees” as defined in Section 416(i) of the Code. Governmental employers do not have Key Employees. 2.27 Optional Benefits means the benefits made available through this Plan as indicated in the Adoption Agreement. To the extent a benefit described in this Basic Plan Document is n ot an Optional Benefit available under the Plan (as indicated in the Adoption Agreement), the provisions in this Basic Plan Document applicable to such benefit shall be ineffective. 2.28 Participant means an Eligible Employee who participates in the Plan in acc ordance with Article III and has not ceased to be a Participant under Section 3.4. 2.29 Plan means the cafeteria plan and the completed Adoption Agreement as each may be amended from time to time. This Plan shall be known by the name indicated in the Adoption Agreement 2.30 Plan Administrator means the entity determined under Section 6.1. 2.31 Plan Year means the twelve-month period commencing on the first day of the month elected in the Adoption Agreement and ending on the last day of the twelfth month following. A “sh ort” Plan Year consists of less than a twelve-month period and must be indicated in the Adoption Agreement. 2.32 Privacy Rules means the Standards and Privacy of Individually Identifiable Health Information at 45 C.F.R. Part 160 and Part 164 at subparts A and E .