R92-18 APPROVING PLANS AND AUTHORIZING AGREEMENTS - SECTION 125 CAFETERIA PLANS

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r , �� .., � Dependent Care Plan of the Flexible Spending Account there remains any Excess Employer Contributions, such Excess Employer Contributions shall be distributed as follows: 1. X To all Participants who are employed by the Employer on the last day of the Plan Year, on a per capita basis, for the Plan Year to which the Excess Employer Contribution is attributable. 2 . As a premium contribution allocated to each Participant on a per capita basis in the Plan Year immediately following the Plan Year to which the Excess Contribution is attributable. 3 . On a uniform and reasonable method as elected by the Employer prior to beginning of each Plan Year. 4 . Other: 5. None Experience Gains attributable to the Medical Care Plan and those attributable to Participants in the Dependent Care Plan shall be distributed only to those Participants in the respective account. I. Enrollment Periods 1. Initial Enrollment Period. For each Employee who is eligible to participate on the effective date of the Plan, the Initial Enrollment Period is from December 4 , 19 91 , to December 20 , 19 91 . 2 . New Employee Enrollment Period. For each Employee who becomes eligible to participate after the Effective Date of the Plan, the Initial Enrollment Period shall begin during Open Enrollment following Eligibility. 3. Open Enrollment Periods. Each Participant and Eligible Employee shall have an Open Enrollment Period as disclosed each year by the employer. 4 . Special Enrollment Period. A Participant who �articipates in the Premium Conversion shall have a special Enrollment Period beginning on the date his or her Dependent status changes and ending 30 days thereafter. A Participant's Dependent status shall change when his or her Dependent's change in number, identity or employment. 6