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<br />~ <br /> <br />. <br /> <br />under plans maintained by the employer of the Participant's spouse or <br />individual policies maintained by the Participant or his spouse or Dependent. <br />Furthermore, a Participant may not be reimbursed for "qualified long-term <br />care services" as defined in Code Section 7702B(c). <br /> <br />(e) The definitions of Article I are hereby incorporated by reference <br />to the extent necessary to interpret and apply the provisions of this Health <br />Care Reimbursement Plan. <br /> <br />6.3 FORFEITURES <br /> <br />The amount in the Health Care Reimbursement Fund as of the end of any <br />Plan Vear (and after the processing of all claims for such Plan Year pursuant to Section 6.7 <br />hereof) shall be forfeited and credited to the benefit plan surplus. In such event, the <br />Participant shall have no further claim to such amount for any reason, subject to Section <br />8.2. <br /> <br />6.4 LIMITATION ON ALLOCATIONS <br /> <br />Notwithstanding any provision contained in this Health Care Reimbursement <br />Plan to the contrary, no more than $6,000 may be allocated to the Health Care <br />Reimbursement Fund by a Participant in or on account of any Plan Vear. <br /> <br />6.5 NONDISCRIMINATION REQUIREMENTS <br /> <br />(a) It is the intent of this Health Care Reimbursement Plan not to <br />discriminate in violation of the Code and the Treasury reguiations thereunder. <br /> <br />(b) If the Administrator deems it necessary to avoid discrimination <br />under this Health Care Reimbursement Plan, it may, but shall not be required <br />to, reject any elections or reduce contributions or Benefits in order to assure <br />compliance with this Section. Any act taken by the Administrator under this <br />Section shall be carried out in a uniform and nondiscriminatory manner. If the <br />Administrator decides to reject any elections or reduce contributions or <br />Benefits, it shall be done in the following manner. First, the Benefits <br />designated for the Health Care Reimbursement Fund by the member of the <br />group in whose favor discrimination may not occur pursuant to Code Section <br />105 that elected to contribute the highest amount to the fund for the Plan <br />Year shall be reduced until the nondiscrimination tests set forth in this Section <br />or the Code are satisfied, or until the amount designated for the fund equals <br />the amount designated for the fund by the next member of the group in <br />whose favor discrimination may not occur pursuant to Code Section 105 who <br />has elected the second highest contribution to the Health Care <br />Reimbursement Fund for the Plan Vear. This process shall continue until the <br />nondiscrimination tests set forth in this Section or the Code are satisfied. <br />Contributions which are not utilized to provide Benefits to any Participant by <br />virtue of any administrative act under this paragraph shall be forfeited and <br />credited to the benefit plan surplus. <br /> <br />15 <br />