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© 2019 Hitesman & Wold, P.A. MEDSURETY, LLC Cafeteria Plan 1-888-816-4234, www.medsurety.com Basic Plan Document 47 contributions to his or her HSA through this Plan on July 1st at a rate pursuant to which the full annual contribution will have been made by the end of the taxable year. (e) Employer Contributions. The applicable limit on Participant contributions, as determined in accordance with the above-described rules, shall be reduced by the amount of contributions made by the Employer to the Participant’s HSA. 13.7 Investment of HSA Funds. A Participant may invest his or her HSA funds as allowed by the HSA trustee/custodian. The Employer shall have no control or responsibility for how a Participant’s HSA funds are invested. 13.8 Tax Consequences. It is intended that the HSA contributions made under this Plan shall be excluded from the Participant’s gross income under Section 106 of the Code. 13.9 Distribution of HSA Funds. The Employer shall have no responsibility or control over distributions made from a Participant’s HSA. The Employer shall have no responsibility to substantiate expenses for which such distributions are made. Sections 6.7 and 6.8 of this Plan shall not apply to distributions from a Participant’s HSA. An individual need not be a Participant in this Plan, be covered by the Employer’s High Deductible Health Plan, nor be covered by any qualified high deductible health plan in order to receive a distribution from the Participant’s HSA. 13.10 Reporting. The Employer shall be responsible for reporting contributions made to a Participant’s HSA through this Plan on the Participant’s Form W -2. Participants shall be responsible for reporting contributions to their HSAs and distributions from their HSAs on appropriate forms. Participants shall also be responsible for determining whether an HSA distribution is taxable. 13.11 Continuation of Coverage. This HSA Contribution Feature and the underlying HSAs are not group health plans for purposes of the Consolidated Omnibus Budget Reconciliation Act of 1985, (“COBRA”), as amended, and reflected in the Public Health Services Act (“PHSA”), as amended, the Family and Medical Leave Act (“FMLA”), and the Uniformed Services Employment and Reemployment Rights Act of 1994 (“USERRA”). COBRA, FMLA, and USERRA do not apply to this HSA Contribution Feature and the underlying HSAs. 13.12 ERISA. This HSA Contribution Feature and the underlying HSAs are not employee welfare benefit plans under ERISA.