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(� "Emplo,�" means 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: (i) Any self-employed individual as described in Section 401(c) of the Code; (ii) Any employee who is a nonresident alien and receives no earned income from the Employer from sources within the United States; (iii) Any employee who is a leased employee as defined in Section 414(n)(2) of the Code; and (iv) 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. (g) "Emplo,�" means City of Roseville (h) "Employment Related Dependent Care Expense" means an "employment-related expense," as defined in Section 21(b) of the Code. As of the Effective Date of the Plan, this means an amount paid for expenses of a Participant for household services or for the care of a Qualifying Individual, to the extent that such expenses are incurred to enable the Participant to be gainfully employed, within the meaning of Section 21(b)(2) of the Code, for any period for which there are one (1) or more Qualifying Individuals with respect to such Participant; provided, however, that (i) if such amounts are paid for expenses 3 City of Roseville MPD