EMPLOYERS RESOURCE MANAGEMENT COMPANY
CAFETERIA PLAN
(For Health Care and Dependent Care Flexible Spending Account
Voluntary Pre-Tax Salary Reductions)
PLAN NUMBER: 501
As Amended and Restated
Effective January 1, 2009
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TABLE OF CONTENTS
INTRODUCTION............................................................................................................. 3
SECTION 1—DEFINITIONS ......................................................................................... 3
SECTION 2—ELIGIBILITY.......................................................................................... 6
SECTION 3—OPTIONAL BENEFITS ........................................................................ 9
SECTION 4—HEALTH AND DEPENDENT CARE FLEXIBLE SPENDING
ACCOUNTS (FSAs) ....................................................................................................... 11
SECTION 5—PLAN ADMINISTRATION ................................................................. 13
SECTION 6—CLAIMS AND APPEALS PROCEDURE .......................................... 14
SECTION 7—COBRA CONTINUATION COVERAGE (Health FSA Only)......... 16
SECTION 8—MISCELLANEOUS .............................................................................. 21
SECTION 9—PROTECTED HEALTH INFORMATION........................................ 22
SECTION 10—PLAN INFORMATION...................................................................... 25
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INTRODUCTION
Employers Resource Management Company (“Employer”) established the
Employers Resource Management Company Cafeteria Plan (the “Plan”) as of January 1,
1999 for the benefit of its eligible Employees. The Plan has been amended from time to
time and is now restated, effective January 1, 2009.
This document sets forth the provisions that constitute the Plan and also serves as
a summary plan description. It is intended to help you understand your benefits. Please
read it carefully. Technical terms are capit