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• CITY OF LINO LAKES RESOLUTION NO. 05 -181 RESOLUTION AMENDING AND RESTATING THE CITY OF LINO LAKES FLEXIBLE SPENDING ACCOUNTS PLAN, (the "Plan ") the plan was adopted per Resolution No. 78 -90 with the effective date of January 1, 1991, and WHEREAS, WHEREAS, the plan was amended and restated per Resolution No. 95 -156 with an effective date of January 1, 1996, and again per Resolution No. 00 -119 with an effective date of January 1, 2001 and again per Resolution No. 03 -07 with an effective date of January 1, 2003, and WHEREAS, the City of Lino Lakes wishes to amend and restate the plan document effective January 1, 2006, to include the following; 1. Update HIPAA Privacy Regulations 2. Update HIPAA Security Regulations 3. Update final COBRA Regulations 4. Update for eligibility of over - the - counter drugs and medicines 5. Update for definition of dependent due to WFTRA NOW THEREFORE BE IT RESOLVED, by the City Council of the City of Lino Lakes that: 1. The City of Lino Lakes Flexible Spending Accounts Plan be amended and restated and adopted in the form presented to the City council effective as of January 1, 2006. 2. That any authorized persons of the Employer are hereby authorized to make such contributions from the funds of the Employer as are necessary to carry out the provision of said plan at any time. 3. That in the event any conflict arises between the provisions of said Plan and the Employee Retirement Income Security Act of 1974 (ERISA) or any other applicable law or regulation (as such law or regulation may be interpreted or amended), the City shall resolve such conflict in a manner which complies with ERISA or such law or regulation. Adopted by the Lino Lakes City Council this 28th day of November 2005. Jea ig: r, Deputy City • erk n J serge on, Mayor