Laserfiche WebLink
No guaranty that payments or reimbursements to employees, former employees or retirees <br />will be tax-free. The Trust has obtained a ruling from the Internal Revenue Service <br />concerning only the federal tax treatment of the Trust's income. That ruling may not be <br />cited or relied upon by the Employer whatsoever as precedent concerning any matter <br />relating to the Employer's health plan(s) (including post-retirement health plans). In <br />particular, that ruling has no effect on whether contributions to the Employer's health <br />plan(s) or payments from the Employer's health plan(s) (including reimbursements of <br />medical expenses) are excludable from the gross income of employees, former employees or <br />retirees, under the Internal Revenue Code. The federal income tax consequences to <br />employees, former employees and retirees depend on the terms and operation of the <br />Employer's health plan(s). <br />Introduction <br />By executing this Adoption Agreement, the Employer specified in Section II of this Adoption <br />Agreement adopts: <br />(1) the Public Agencies Post-Retirement Health Care Plan Document (the "Master <br />Plan Document") integrated with the variable provisions contained within this <br />Adoption Agreement, and <br />(2) the Public Agencies Post-Retirement Health Care Plan Trust Agreement (the <br />"Trust Agreement"). <br />Defined terms shall have the meanings attributed to such terms in the Master Plan Document or <br />the Trust Agreement. <br />The Employer hereby selects the following Plan specifications: <br />Section I <br />Plan and Trust Information <br />A.1.1 FULL NAME OF TRUST: Public Agencies Post-Retirement Health Care Plan Trust <br />A. L2 FULL NAME OF PLAN: Public Agencies Post-Retirement Health Care Plan, as adopted <br />by (name of Employer): <br />A.1.3 EFFECTIVE DATE OF PLAN: If this is a restatement of an existing plan, the <br />restatement became effective: <br />NB I :679999.4 <br />EXHIBIT "A" TO PUBLIC AGENCIES POST-RETIREMENT HEALTH CARE PLAN TRUST AGREEMENT <br />