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TABLE OF CONTENTS <br />ARTICLE I <br />DEFINITIONS <br />ARTICLE II <br />PARTICIPATION <br />2.1 <br />ELIGIBILITY...............................................................................................................................................................................2 <br />2.2 <br />EFFECTIVE DATE OF PARTICIPATION................................................................................................................................. <br />2 <br />2.3 <br />APPLICATION TO PARTICIPATE............................................................................................................................................ <br />2 <br />2.4 <br />TERMINATION OF PARTICIPATION....................................................................................................................................... <br />3 <br />2.5 <br />TERMINATION OF EMPLOYMENT.......................................................................................................................................... <br />3 <br />2.6 <br />DEATH.......................................................................................................................................................................................3 <br />ARTICLE III <br />CONTRIBUTIONS TO THE PLAN <br />3.1 <br />EMPLOYER CONTRIBUTION.................................................................................................................................................. <br />3 <br />3.2 <br />SALARY REDIRECTION........................................................................................................................................................... <br />3 <br />3.3 <br />APPLICATION OF CONTRIBUTIONS...................................................................................................................................... <br />4 <br />3.4 <br />PERIODIC CONTRIBUTIONS.................................................................................................................................................. <br />4 <br />ARTICLE IV <br />BENEFITS <br />4.1 <br />BENEFIT OPTIONS.................................................................................................................................................................. <br />4 <br />4.2 <br />HEALTH FLEXIBLE SPENDING ACCOUNT BENEFIT........................................................................................................... <br />4 <br />4.3 <br />DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT BENEFIT........................................................................................ <br />4 <br />4.4 <br />HEALTH INSURANCE BENEFIT..............................................................................................................................................4 <br />4.5 <br />DENTAL INSURANCE BENEFIT.............................................................................................................................................. <br />4 <br />4.6 <br />VISION INSURANCE BENEFIT.......................................................................................................................................I........ <br />5 <br />4.7 <br />HEALTH SAVINGS ACCOUNT BENEFIT................................................................................................................................ <br />5 <br />4.8 <br />NONDISCRIMINATION REQUIREMENTS...............................................................................................................................5 <br />ARTICLE V <br />PARTICIPANT ELECTIONS <br />5.1 <br />INITIAL ELECTIONS.................................................................................................................................................................5 <br />5.2 <br />SUBSEQUENT ANNUAL ELECTIONS..................................................................................................................................... <br />5 <br />5.3 <br />FAILURE TO ELECT................................................................................................................................................................. <br />6 <br />5.4 <br />CHANGE IN STATUS................................................................................................................................................................6 <br />ARTICLE VI <br />HEALTH FLEXIBLE SPENDING ACCOUNT <br />6.1 <br />ESTABLISHMENT OF PLAN.................................................................................................................................................... <br />8 <br />6.2 <br />DEFINITIONS........................................................................................................................................................................-, <br />8 <br />6.3 <br />FORFEITURES......................................................................................................................................................................... <br />9 <br />6.4 <br />LIMITATION ON ALLOCATIONS.............................................................................................................................................. <br />9 <br />6.5 <br />NONDISCRIMINATION REQUIREMENTS............................................................................................................................... <br />9 <br />6.6 <br />COORDINATION WITH CAFETERIA PLAN............................................................................................................................. <br />10 <br />6.7 <br />HEALTH FLEXIBLE SPENDING ACCOUNT CLAIMS............................................................................................................. <br />10 <br />6.8 <br />DEBIT AND CREDIT CARDS................................................................................................................................................... <br />10 <br />