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1 <br /> <br />CITY OF ST. ANTHONY VILLAGE 2021 Benefit Plan (Cafeteria Plan) Amendment <br /> <br />Notwithstanding any other provision of the CITY OF ST. ANTHONY VILLAGE Benefit Plan <br />(“the Plan”) to the contrary, CITY OF ST. ANTHONY VILLAGE hereby amends the Plan as <br />follows: <br /> <br />A. Adoption of Amendment. <br /> <br />1. This Amendment is adopted to implement provisions of: <br />(a) Section 214 of the Consolidated Appropriations Act, 2021 (CAA) including <br />Internal Revenue Service (IRS) Notice 2021-15 <br />(b) American Rescue Plan Act of 2021 (ARPA) provisions relating to the Dependent <br />Care FSA maximum annual limits. <br />(c) The Joint Notice of the IRS and Department of Labor (DOL) published May 4, <br />2020, entitled: "Extension of Certain Timeframes for Employee Benefit Plans, <br />Participants, and Beneficiaries Affected by the COVID–19 Outbreak" as clarified <br />by DOL Disaster Relief Notice 2021-01. (Joint Notice) <br /> <br />2. This Amendment shall be construed to be consistent with the provisions of the CAA, <br />ARPA and other provisions of the Internal Revenue Code and the Employee Retirement <br />Income Security Act as applicable. <br /> <br />3. This Amendment supersedes normal operations of the Plan for the duration of the period <br />for which the Amendment applies and pursuant to Notice 2021-15 there is no <br />requirement to delete any existing inconsistent Plan provision. This Amendment will <br />only apply for the periods described below and will cease to be applicable at the end of <br />any period as specified in the Amendment. <br /> <br />4. Any reference to Section in this Amendment relates solely to the Amendment and not to <br />any chapter, article, or section of the Plan. <br /> <br />5. The Sections of the Amendment which are elective and whether the provision(s) are <br />adopted is addressed in the Company Elections section below. A Company is not <br />required to make any election and can generally make different elections for the <br />Dependent Care FSA and Medical FSA. <br /> <br />6. Defined terms in this Amendment shall have the same meaning as specified in the Plan <br />Document except that Expanded Carryover, Extended Grace Period, Post Termination <br />Expense Reimbursement shall have the meanings as contained in this Amendment. The <br />Dependent Care FSA is sometimes referred to as the DCAP in the Plan Document. <br />22