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C17Y OF ROSEVILLE <br /> RESTATED CAFETERIA PLAN <br /> THIS INSTRUMENT made by City of Roseville (the ,City") on January 1, 1994, <br /> creates the City of Roseville Restated Cafeteria Flan (the 'Plan") as follows: <br /> ARTI I.E I <br /> PURPOSE AND ESTABLI 14AENT of PLAN <br /> 1501 Establishment of Man and Effective Date <br /> Pursuant t o the authorization of the City Council of the City of Roseville the City <br /> hereby estab City fishes the i of Roseville Restated Cafeteria Plan effective January 1, 1994. <br /> 1.02 Purpose of Flan <br /> The purpose of this Plan is to ash Employees of the City with a choice among <br /> ee benefits or �h compensation. The City reco es that the employee <br /> va�r�ous employ P <br /> f individual Ern 1 ees differ, depend" on the ale, salary and family status <br /> benefit needs � .� y <br /> of the Employee, City and the Ci desires to permit Employees to select and tailor the benefits <br /> they receive in a manner calculated to hest meet their particular needs. <br /> s to qualify This Plan <br /> i intended as a nondis ' atory cafeteria plan under <br /> Section 125 of the Internal Revenue Code of 1986, as amended, and is to be interpreted in <br /> a manner consistent with the requirements of Section 125 and the regulations issued <br /> thereunde r. purpose The of the Plan is to enable Participants to elect to receive payments <br /> � <br /> �nents of Qualifying enses that are excludable from the Participant's gross <br /> or re��urs� � <br /> income under Sections 125 and 105 of the Code. <br /> 1.03 karate Plan Documents <br /> The <br /> Benefits offered under this Plan may be the sub ject of separate docun�en , <br /> trust agreements, group insurance policies or adrninistrative services contracts. <br /> Bch � � � p <br /> 1 <br />