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<br />(q) "Qualifying Individual" means a "qualifYing individual" as defined in <br />Section 21 (b) ofthe Code, which includes, on the Effective Date of this Plan, (i) a <br />Dependent of a Participant who is under the age of thirteen (13), with respect to <br />whom the Participant is entitled to an exemption under Section 151 (c) of the <br />Code, and (ii) a Participant's Dependent or spouse who is physically or mentally <br />incapable of caring for himself. <br />(r) "Status Change" means any ofthe following: <br />(i) an event that changes the legal marital status of the <br />Participant, including marriage, death of the Participant's spouse, <br />divorce, legal separation or annulment; <br />(ii) an event that changes the Participant's number of tax <br />Dependents, including birth, adoption, placement for adoption, or <br />death; <br />(iii) any of the following events that change the employment <br />status of a Participant, or a Participant's spouse or Dependent: <br />termination or commencement of employment; a strike or lockout; <br />commencement of or return from an unpaid leave or a FMLA leave <br />(as defined in Section 3.5); and a change in worksite; <br />(iv) any other change in employment status of a Participant, or a <br />Participant's spouse or Dependent (such as a reduction or increase <br />in hours of employment, or a change from salaried to hourly-paid), <br />if the event causes that individual to gain or lose eligibility under <br />his or her employer's flexible benefits plan or other employee <br />benefit plan. <br />(v) an event that causes a Participant's Dependent to satisfY or <br />cease to satisfY the eligibility requirements of the Plan due to <br />attainment of age, student status, or similar circumstance as <br />provided in the plan or program; Of, in the case of dependent care <br />reimbursement coverage under paragraph 5.2.3, a Dependent <br />ceases to be a QualifYing Individual; <br /> <br />5 <br />