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<br />. <br /> <br />ARTICLE VI <br />HEALTH CARE REIMBURSEMENT PLAN <br /> <br />6.1 ESTABLISHMENT OF PLAN <br /> <br />This Health Care Reimbursement Plan is intended to qualify as a medical <br />reimbursement plan under Code Section 105 and shall be interpreted in a manner <br />consistent with such Code Section and the Treasury regulations thereunder. Participants <br />who elect to participate in this Health Care Reimbursement Plan may submit claims for the <br />reimbursement of Medical Expenses. All amounts reimbursed under this Health Care <br />Reimbursement Plan shall be periodically paid from amounts allocated to the Health Care <br />Reimbursement Fund. Periodic payments reimbursing Participants from the Health Care <br />Reimbursement Fund shall in no event occur less frequently than monthly. <br /> <br />6.2 DEFINITIONS <br /> <br />For the purposes of this Article and the Cafeteria Plan, the terms below have <br />the following meaning: <br /> <br />(a) "Health Care Reimbursement Fund" means the fund <br />established for Participants pursuant to this Plan to which part of their <br />Cafeteria Plan Benefit Dollars may be allocated and from which all allowable <br />Medical Expenses may be reimbursed. <br /> <br />(b) "Health Care Reimbursement Plan" means the plan of benefits <br />contained in this Article, which provides for the reimbursement of eligible <br />Medical Expenses incurred by a Participant or his Dependents. <br /> <br />(c) "Highly Compensated Participant" means, for the purposes of <br />this Article and determining discrimination under Code Section 105(h), a <br />participant who is: <br /> <br />(1) one of the 5 highest paid officers; <br /> <br />(2) a shareholder who owns (or is considered to own applying the <br />rules of Code Section 318) more than 10 percent in value of the stock <br />of the Employer; or <br /> <br />(3) among the highest paid 25 percent of all Employees (other than <br />exclusions permitted by Code Section 105(h)(3)(B) for those <br />individuals who are not Participants). <br /> <br />(d) "Medical Expenses" means any expense for medical care <br />within the meaning of the term "medical care" or "medical expense" as . <br />defined in Code Section 213 and the rulings and Treasury regulations <br />thereunder, and not otherwise used by the Participant as a deduction in <br />determining his tax liability under the Code. However, a Participant may not <br />be reimbursed for the cost of other health coverage such as premiums paid <br /> <br />14 <br />