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TABLE OF CONTENTS <br />ARTICLE i <br />DEFINITIONS <br />ARTICLE 11 <br />PARTICIPATION <br />2.1 <br />ELIGIBILITY.................................................................................................................................................................................2 <br />2.2 <br />EFFECTIVE DATE OF PARTICIPATION................................................................................................................................... 2 <br />2.3 <br />APPLICATION TO PARTICIPATE.............................................................................................................................................. 3 <br />2.4 <br />TERMINATION OF PARTICIPATION........................................................................................................................................ 3 <br />2.5 <br />CHANGE OF EMPLOYMENT STATUS..................................................................................................................................... 3 <br />2.6 <br />TERMINATION OF EMPLOYMENT.......................................................................................................................................... 3 <br />2.7 <br />DEATH...........................................................................................................................................................................................3 <br />ARTICLE 111 <br />CONTRIBUTIONS TO THE PLAN <br />3.1 SALARY REDIRECTION............................................................................................................................................................. 4 <br />3.2 APPLICATION OF CONTRIBUTIONS....................................................................................................................................... 4 <br />3.3 PERIODIC CONTRIBUTIONS..................................................................................................................................................... 4 <br />ARTICLE IV <br />BENEFITS <br />4.1 <br />BENEFIT OPTIONS...................................................................................................................................................................... 4 <br />4.2 <br />HEALTH FLEXIBLE SPENDING ACCOUNT BENEFIT........................................................................................................... 4 <br />4.3 <br />DEPENDENT CARE FLEXIBLE SPENDING ACCOUNT BENEFIT........................................................................................ 5 <br />4.4 <br />HEALTH INSURANCE BENEFIT............................................................................................................................................... 5 <br />4.5 <br />DENTAL INSURANCE BENEFIT............................................................................................................................................... 5 <br />4.6 <br />CANCER INSURANCE BENEFIT............................................................................................................................................... 5 <br />4.7 <br />VISION INSURANCE BENEFIT.................................................................................................................................................. 5 <br />4.8 <br />OTHER INSURANCE BENEFIT.................................................................................................................................................. 5 <br />4.9 <br />HEALTH SAVINGS ACCOUNT BENEFIT................................................................................................................................. 5 <br />4.10 <br />NONDISCRIMINATION REQUIREMENTS............................................................................................................................... 6 <br />ARTICLE V <br />PARTICIPANT ELECTIONS <br />5.1 INITIAL ELECTIONS................................................................................................................................................................... 6 <br />5.2 SUBSEQUENT ANNUAL ELECTIONS...................................................................................................................................... 6 <br />5.3 FAILURE TO ELECT.................................................................................................................................................................... 6 <br />5.4 CHANGE IN STATUS................................................................................................................................................................... 6 <br />ARTICLE VI <br />HEALTH FLEXIBLE SPENDING ACCOUNT <br />6.1 ESTABLISHMENT OF PLAN...................................................................................................................................................... 9 <br />6.2 DEFINITIONS............................................................................................................................................................................... 9 <br />6.3 FORFEITURES..............................................................................................................................................................................10 <br />6.4 LIMITATION ON ALLOCATIONS............................................................................................................................................. 10 <br />