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ARTICLE VI <br />HEALTH CARE REIMBURSEMENT PLAN <br />6.1 ESTABLISHMENT OF PLAN .......................................................... .............................13 <br />6.2 DEFINITIONS ................................................................................. .............................13 <br />6.3 FORFEITURES ............................................................................... .............................14 <br />6.4 LIMITATION ON ALLOCATIONS .................................................... .............................14 <br />6.5 NONDISCRIMINATION REQUIREMENTS ..................................... .............................14 <br />6.6 COORDINATION WITH CAFETERIA PLAN ................................... .............................14 <br />6.7 HEALTH CARE REIMBURSEMENT PLAN CLAIMS ....................... .............................15 <br />ARTICLE VII <br />DEPENDENT CARE ASSISTANCE PROGRAM <br />7.1 <br />ESTABLISHMENT OF PROGRAM ................................................. .............................15 <br />7.2 <br />DEFINITIONS ................................................................................. .............................16 <br />7.3 <br />DEPENDENT CARE ASSISTANCE ACCOUNTS ........................... .............................17 <br />7.4 <br />INCREASES IN DEPENDENT CARE ASSISTANCE ACCOUNTS . .............................17 <br />7.5 <br />DECREASES IN DEPENDENT CARE ASSISTANCE ACCOUNTS .............................17 <br />7.6 <br />ALLOWABLE DEPENDENT CARE ASSISTANCE REIMBURSEMENT ......................17 <br />7.7 <br />ANNUAL STATEMENT OF BENEFITS ........................................... .............................17 <br />7.8 <br />FORFEITURES ............................................................................... .............................17 <br />7.9 <br />LIMITATION ON PAYMENTS ......................................................... .............................18 <br />7.10 <br />NONDISCRIMINATION REQUIREMENTS ..................................... .............................18 <br />7.11 <br />COORDINATION WITH CAFETERIA PLAN ................................... .............................18 <br />7.12 <br />DEPENDENT CARE ASSISTANCE PROGRAM CLAIMS .............. .............................19 <br />ARTICLE VIII <br />BENEFITS AND RIGHTS <br />8.1 CLAIM FOR BENEFITS .................................................................. .............................20 <br />8.2 APPLICATION OF BENEFIT PLAN SURPLUS ............................... .............................21 <br />ARTICLE IX <br />ADMINISTRATION <br />9.1 PLAN ADMINISTRATION ............................................................... .............................21 <br />9.2 EXAMINATION OF RECORDS ....................................................... .............................22 <br />9.3 PAYMENT OF EXPENSES ............................................................. .............................22 <br />9.4 INSURANCE CONTROL CLAUSE ................................................. .............................22 <br />9.5 INDEMNIFICATION OF ADMINISTRATOR .................................... .............................22 <br />