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(d) Any employee included within a unit of employees covered by a collective bargaining unit unless such agreement provides, whether specifically or generally, for coverage of the employee under this Plan. 4. EMPLOYER - City of Roseville 5. PERIOD OF COVERAGE - For Plan benefits the Period of Coverage is generally the same as the Plan Year. However, if a person becomes a participant after a Plan Year has started, that participant's Period of Coverage consists of his or her first day of participation and the remainder of the Plan Year. For example, if a person becomes a participant on November 1, of the current Plan Year, that person's Period of Coverage for that Plan Year is November 1 through December 31. However, if you stop paying for these benefits, your Period of Coverage will end early. For example, if you terminate employment or take an unpaid leave of absence, your Period of Coverage will end as of the last day for which you pay for coverage (including any months paid for as continuation coverage). 6. PLAN - This City of Roseville Cafeteria Plan, as it may be amended from time to time. 7. PLAN ADMINISTRATOR - The Employer is the Plan Administrator. 8 PLAN SPONSOR - The Employer is the Plan Sponsor. 9. PLAN YEAR - The Plan Year is the twelve-month period ending each December 31. 10. SPOUSE - means an individual who is legally married to the Participant as determined under applicable state law and who is treated as a spouse under the federal law. 11. STATUS CHANGE - Generally, your cafeteria plan election is irrevocable for the plan year. Your ability to change your cafeteria plan elections is governed by the Internal Revenue Service (IRS) status change rules and the terms of the Plan. A status change is an event that allows you to make changes to your elections for legitimate changes in the status of you, your spouse or dependents. This means that any mid-year election change to your pre-tax contributions under the plan must be on account of, and corresponding with, the change in status that affects eli�ibility for covera�e. Additionally, the requested change must be consistent with the change in status. For example, if you add a new dependent, it would be consistent with that status change to add the individual to the health plan and make a corresponding pre-tax election. Conversely, it would not be consistent to add a new dependent and elect to reduce your medical reimbursement plan election. You should contact the Employer with any questions regarding the consistency requirements for status changes. 2