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reasonable and uniform basis; returned to the Participants on a <br />reasonable and uniform basis; or, to defray expenses to administer <br />the plan. <br />(� Limitation on Medical Reimbursement Account For HSA <br />Participation. If the HSA option, in Section 5.2.7, is offered under the <br />Plan and the Participant is enrolled, benefits eligible for reimbursement <br />under the Flexible Medical Reimbursement Account for the Participant <br />shall be limited to the following: <br />(i) those qualified medical expenses, as defined in IRC <br />Section 223(d)(2) that exceed the deductible of the High <br />Deductible Health Plan, and <br />(ii) regardless of whether the deductible has been <br />exceeded, <br />(A) vision and dental expenses, and <br />(B) preventative care benefits equal to the amount <br />owed by the Participant when the High Deductible Health <br />Plan does not otherwise provide such preventative care <br />benefit or requires a co-payment from the Participant. <br />The Plan shall not be liable for monitoring distributions with <br />regard to HSA restrictions. <br />31 City of Roseville MPD <br />