07-D TML Health Reimbursement Acct

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ARTICLE I. INTRODUCTION 1.1 Establishment of Plan TML Intergovernmental Employee Benefits Pool (the "Employer or Pool") hereby establishes the TML Intergovernmental Employee Benefits Pool Health Reimbursement Arrangement (HRA) Plan (the "Plan") effective October 1, 2005 (the "Effective Date") for adoption by Member political subdivisions of the Pool. Capitalized terms used in this Plan that are not otherwise defined shall have the meanings set 'forth in Article II. This Plan is intended to permit an Eligible Employee to obtain reimbursement of Medical Care Expenses on a nontaxable basis from the HRA Account. 1.~ Legal Status This Plan is intended to qualify as an employer-provided medical reimbursement plan under Code ~91 05 and 106 and regulations issued thereunder, and as a health reimbursement arrangement as defined under IRS Notice 2002-45, and shall be interpreted to accomplish that objective. The Medical Care Expenses reimbursed under the Plan are intended to be eligible for exclusion from participating Employees' gross incomes under Code S 1 05(b). . ARTICLE II. DEFINITIONS 2.1 Definitions "Administrator" means TML Intergovernmental Employee Benefits Pool. "Benefits" means the reimbursement benefits for Medical Care Expenses described under Article VI. "COBRA" means the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended. "Code" means the Internal Revenue Code of 1986, as amended. "Compensation" means the wages or salary paid to an Employee by the Employer. "Covered Individual" means a Participant, Spouse or Dependent. "Dependent" means any individual who is a tax dependent of the Participant as defined in Code 9 152, with the following exception: any child to whom Code 9 152(e) applies (regarding a child of divorced parents, etc., where one or both parents have custody of the child for more than half of the calendar year and where the parents together provide more than half of the child's support for the calendar year) is treated as a dependent of both parents. Notwithstanding the foregoing, the HRA Account will provide benefits in accordance with the applicable requirements of any QMCSO, even if the child does not meet the definition of "Dependent." "Effective Date" of this Plan has the meaning described in Section 1.1. "Eligible Employee" means an employee who works for the Employer on a regular basis in the usual course of the Employer's business. To be considered an Eligible Employee, the person must work at least twenty (20) hours per week, and must receive all benefits of an employee, including but not limited to vacation, sick leave and pension. An Eligible Employee who is on paid or unpaid leave under the Family and Medical Leave Act of 1993 (FMLA) will be considered an active Eligible Employee for the purposes of this Plan. An elected official while holding office is considered an Eligible Employee for purposes of this Plan. "Employer" means TML Intergovernmental Employee Benefits Pool or any related Member Employer that adopts this Plan with the approval of TML Intergovernmental Employee Benefits Pool. "Employment Commencement Date" means the first regularly scheduled working day on which the Employee first performs an hour of service for the Employer for Compensation. "Enrollment Form" means any form that may be provided by the Administrator for the purpose of allowing an eligible Employee to participate in this Plan. "FMLA" means the Family and Medical Leave Act of 1993, as amended. Page 1