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© 2019 Hitesman & Wold, P.A. MEDSURETY, LLC Cafeteria Plan 1-888-816-4234, www.medsurety.com Basic Plan Document 30 ARTICLE IX. GROUP MEDICAL BENEFITS 9.1 Separate Written Plan. For purposes of Sections 105 and 106 of the Code, this Article shall constitute a separate written plan providing for the direct payment of Insurance Premiums. To the extent necessary, other provisions of the Plan are incorporated by reference in this document. 9.2 Purpose. The purpose of this Article is to provide Participants an opportunity to make pre-tax payments for the cost of Group Medical Coverage through the Plan. The Employer provides Group Medical Coverage through one or more “plans” within the meaning of Sections 105 and 106 of the Code. 9.3 Definitions. (a) Dependent means an individual (e.g., Spouse, child, domestic partner, etc.) who qualifies as a “dependent” under the terms and conditions of the applicable plan document governing the Group Medical Coverage. (b) Group Medical Coverage means the medical coverage made available by the Em ployer to which the Insurance Premiums relate. It does not include individual insurance policies. (c) Highly Compensated Individual means an individual who is highly compensated as defined in Section 105(h)(5) of the Code. (d) Insurance Contract means (1) any insurance contract secured from an Insurer authorized to do business in the state in which such co ntract is issued, which has been obtained for the purpose of providing Group Medical Coverage, or (2) a self-insured plan administered by a third party providing Group Medical Coverage. (e) Insurance Premiums means the amount that must be paid on a periodic ba sis in return for coverage under the Insurance Contract, which may include premiums for continuation coverage provided under applicable federal or state law . 9.4 Terms, Conditions and Limitations. The Employer shall secure the necessary Insurance Contracts for the provision of Group Medical Coverage. Coverage under the Group Medical Coverage shall begin, benefits shall be provided, and coverage shall terminate in accordance with the applicable Insurance Contracts. Such Insurance Contracts are expressly incorporated into and made part of this portion of the Plan. 9.5 Payments. The Plan Administrator shall make Insurance Premium payments for the Group Medical Coverage on behalf of the Participant in an amount necessary to provide the benefit applicable to the Participant under this portion of the Plan for the applicable Plan Year. Such payments shall be made from Employer Contributions, if any, provided by the Emplo yer under the Plan and, if necessary, contributions made in accordance with the salary reduction arrangement and other arrangements applicable to the Participant under the terms of the Plan. The appropriate portions shall depend on the coverage elected by the Participant. The Plan Administrator shall also make such payments on behalf of the Participa nt’s Dependents who are enrolled in the Group Medical Coverage. To the extent a Dependent is provided coverage under the Group Medical Coverage and that Dependent is not the Participant’s Spouse or Tax Dependent, the tax consequence of such coverage shall be addressed as described in Section 4.2.