2003-01-08 CC Packet - Laserfiche WebLink

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(c) "Compensation" of a Participant means the total base salary or wages paid to an employee including vacation pay, sick pay, and holiday pay (without regard to any salary reduction under this Plan (or an Employer-sponsored Section 403(b) Plan). (d) "De{)endent" means an individual who qualifies as a dependent under the terms of Section 152 of the Code. (e) "Effective Date" means the date the Plan first became effective which was January 1, 2003. (f) "Eligible Employee" means a full-time Employee as defined by the Personnel Policy. Eligible Employees may participate in the Plan on the first of the month following thirty (30) days of employment. (g) "Employee" means a common law employee of the Employer. The term Employee does not include: (i) persons covered by a collective bargaining agreement to which the Employer is a party, unless such collective bargaining agreement expressly provides for inclusion of such person in the Plan; (ii) leased employees; (iii) individuals classified by the Employer as independent contractors; (iv) a nonresident alien who receives no earned income from the Employer that constitutes income from sources within the United States; or (v) a person that owns 2% or more of the Employer that is an S corporation. (h) "Employer" means City of Centerville. (i) "Employment Related Dependent Care Expense" means an "employment- related expense," as defined in Section 21 (b) of the Code. As of the Effective Date of the Plan, this means an amount paid for expenses of a Participant for the care of a Qualifying Individual or for household services attributable in part to the 2