2003-01-08 CC Packet - Laserfiche WebLink

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City of Centerville Cafeteria Plan (Effective January 1, 2003) Article 1. The Plan Section 1.1 Establishment. City of Centerville (hereinafter the "Employer"), hereby adopts effective January 1, 2003, the City of Centerville Cafeteria Plan (the "Plan"), which is a plan of flexible compensation for the exclusive benefit of Eligible Employees of the Employer. Section 1.2 Purpose. The purpose of the Plan is to increase the social insurance protection of Eligible Employees by making available to those employees different combinations of accident and health care benefits, dental care benefits, health care reimbursement benefits, dependent care reimbursement benefits, life insurance benefits and direct compensation. The Plan is intended to comply with the provisions of Sections 79, 105, 125, and 129 of the Internal Revenue Code of 1986, as amended. Article II. Definitions Section 2.1 Definitions. Whenever used in the Plan, the following words and phrases shall have the meanings set forth below unless the context plainly requires a different meaning, and when the defined meaning is intended, the term is capitalized: (a) "Affiliate" means an entity (other than the Employer) that is part of a group of entities that includes the Employer and constitutes (i) a controlled group of corporations (as defined in Section 414(b) of the Code), (ii) a group of trades or businesses, whether or not incorporated, under common control (as defined in Section 414(c) of the Code), or (iii) an affiliated service group (within the meaning of Section 414(m) of the Code). (b) "Code" means the Internal Revenue Code of 1986, as amended, and any successor tax code. References to a Code section shall be to that section as it now exists and to any successor provision. 1