04-1484 Employee Cafeteria Plan - Laserfiche WebLink

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1.8 "Election Period" means the period immediately preceding the beginning of each Plan Year established by the Administrator, such period to be applied on a uniform and nondiscriminatory basis for all Employees and Participants. However, an Employee's initial Election Period shall be determined pursuant to Section 5. i. 1.9 "Eligible Employee" means any Employee who has satisfied the provisions of Section 2.1. An individual shall not be an "Eligible Employee" if such individual is not reported on the payroll records of the Employer as a common law employee. In particular, it is expressly intended that individuals not treated as common Iaw employees by the Employer on its payroll records are not "Eligible Employees" and are excluded from Plan participation even if a court or administrative agency determines that such individuals am common law employees and not independent contractors. However, any Employee who is a "part-time" Employee shall not be eligible to participate in this Plan. A "part-time" Employee is any Employee who works, or is expected to work on a regular basis, less than 40 hours a week and is designated as a part-time Employee on the Employer's personnel records. 1.10 "Employee" means any person who is employed by the Employer. The term Employee shall include leased employees within the meaning of Code Section 414(n)(2). 1.11 "Employer" means City of Casselberry and any successor which shall maintain this Plan; and any predecessor which has maintained this Plan. 1.12 "ERISA" means the Employee Retirement Income Security Act of 1974, as amended from time to time. 1.13 "Insurance Contract" means any contract issued by an Insurer underwriting a Benefit. 1.14 "Insurer" means any insurance company that underwrites a Benefit under this Plan. 1.15 "Key Employee" means an Employee described in Code Section 416(i)(1) and the Treasury regulations thereunder. 1.16 "Participant" means any Eligible Employee who becomes a Participant pursuant to Section 2.2 and has not for any mason become ineligible to participate further in the Plan. 1.17 "Plan" means this instrument, including all amendments thereto. 1.18 "Plan Year" means the 12-month period beginning October 1 and ending September 30. The Plan Year shall be the coverage period for the Benefits provided for under this Plan. In the event a Participant commences participation during a Plan Year, then the initial coverage period shall be that portion of the Plan Year commencing on such Participant's date of entry and ending on the last day of such Plan Year. 2