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THE PURPOSE OF THE PLAN City of Roseville has established this Plan to make available to Eligible Employees different combinations of inedical benefits, dental care benefits, dependent care benefits, life insurance benefits, contributions to Health Savings Accounts and direct compensation. DEFINITIONS Here are some definitions that will help you better understand this summary of the Plan: 1. DEPENDENT - A dependent for purposes of this Plan is generally, a qualifying child and certain other relatives. Qualifying child includes a child who: (1) is your child (son, daughter, stepson, or stepdaughter), brother, sister, stepbrother, or stepsister, or a descendant of any such person; (2) who has the same principal place of abode as you for at least one-half of the relevant year; (3) has not attained age 19 (or age 24 if a full time student) during the relevant year or is permanently and totally disabled; (4) did not provide over half of his/her own support during the relevant year; (5) is not older than you: (6) did not file a joint tax return, and; (7) is a citizen, national, or resident of the United States, or a resident of Canada or Mexico; Other relatives that may be dependents include an individual who: (1) is your child (or a descendant of a child), brother, sister, stepbrother, or stepsister, parent (or a parent's ancestor), stepparent, brother or sister's son or daughter, parent's brother or sister, son-in- law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law or, if not such a relative, an individual who has the same principal place of abode as you and is a member of your household; (2) generally has received more than one-half of his/her support from you during the relevant year; (3) is not your qualifying child as defined above or the qualifying child of anyone else, and; (4) is a citizen, national, or resident of the United States, or a resident of Canada or Mexico 2. ELIGIBLE EMPLOYEE - An employee of the Employer, who is employed in the United States and who is eligible for the Employer's group sponsored health, dental plan and/or life insurance plan(s). 3. EMPLOYEE - Any person employed by the Employer on or after the Effective Date of the Plan. All employees who are treated as employed by a single employer under Subsections (b), (c) or (m) of Section 414 of the Code are treated as employed by a single employer for purposes of this Plan. Employee does not include the following: (a) Any self-employed individual as described in Section 401(c) of the Code; (b) Any employee who is a nonresident alien and receives no earned income from the Employer from sources within the United States; (c) Any employee who is a leased employee as defined in Section 414(n)(2) of the Code; and