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r� �' 4 � . <br /> 1 r . <br /> . ' <br /> DEPENDENT CARE ASSISTANCE PI�1N <br /> �?TICLE I <br /> �j�ROpUCTION <br /> 1.01 Purno�e. The City of Dec;atur DEPENDENT CARE <br /> ASSISTANCE PLAN ("Plan��) has been established by the Empivyer dS <br /> defined in paragraph 1. 02, to provide Pcr reimbursement of <br /> emplayment related expenses paid fur certain aep�ndent C�rB <br /> oxpenses incurred by its eligible employees and the eligible <br /> employees of parti�ipating Affiliates. <br /> 1. 02 Emnloyer. The �ty of Decatur and any predecessor <br /> thereto and any entity with which the Employer shnll be merged Or <br /> consolidated or any aorporation resulting in any manner from a <br /> reorganizati�n af the Emplayer, or any individual, firm or <br /> corporation wh�ch shall assume the dbligations of the Employer <br /> hereunder. Any Affiliate, as hereinafter defined, who with the <br /> cansent of the �mplvyer, now or subsequently becomes a party to <br /> this Plan, shall be included with in the meaning vf the word <br /> "Employer�� , uniess the centext thereof specifically indicates <br /> otherwise:� <br /> 1.03 I�ffiliate. The �mployer, any aubsidiary, sub- <br /> subsidiary, paren� vr affiiiate thereof, any corparativn, firm or <br /> ather enterprise tne majority interest in which is owned directly <br /> or indirectly by the Empiayer, or any other entity deemed to be <br /> an "AP�iliateT� by the Emp�oyer. <br /> 1.04 F•ff�ctive Qat�. Januarv 1. 992. <br /> i.q5 Plan Administrato,�. Th� Employer. ' <br /> 1.06 Plan Year. The calendar year. <br /> � <br /> FSA 21-690 <br />