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REV:01-20-23 MI 1.10 CODE “Code” means the Internal Revenue Code of 1986 and the regulations thereunder, as amended from time to time. 1.11 COVERED DEPENDENT “Covered Dependent” means any person other than the Covered Employee who is covered under a Benefit Plan by virtue of his relationship to the Covered Employee. 1.12 COVERED EMPLOYEE “Covered Employee” means any of Employer’s employees or former employees who are enrolled in a Benefit Plan or who have established a Health Savings Account as defined in Code Section 223. 1.13 COVERED INDIVIDUAL “Covered Individual” means a Covered Employee or a Covered Dependent. 1.14 DISBURSEMENT REPORT “Disbursement Report” means a file or report created by Navia, posted to the Website that details the benefit disbursements. 1.15 ELIGIBILITY AND PAYROLL DEDUCTION REPORT (“EDR”) “Eligibility and Payroll Deduction Report” means a file or report created by Navia, posted to the Website, and verified by the Employer against payroll deductions for each processing date. 1.16 ELECTRONIC PAYMENT CARD “Electronic Payment Card” means a debit card or store value card used to pay for eligible expenses under the Benefit Plan(s). 1.17 ELIGIBLE EMPLOYEE “Eligible Employee” means an employee that is eligible for the Benefit Plan(s) as determined by the Employer. 1.18 EXHIBIT “Exhibit” means the document or documents specifically incorporated by the Parties into this Agreement by reference that describe the specific rights, duties, and obligations of the Parties. 1.19 FEES “Fees” means the amount that must be paid as indicated in each Schedule. 1.20 GRACE PERIOD “Grace Period” means the 2.5-month period after the end of the Plan Year during which eligible expenses incurred during that time may be applied toward the previous Plan Year. 1.21 INTELLECTUAL PROPERTY RIGHTS “Intellectual Property Rights” means all intellectual property rights throughout the world, including copyrights, patents, mask works, trademarks, service marks, trade secrets, inventions (whether or not patentable), know how, authors’ rights, rights of attribution, and other proprietary rights and all applications and rights to apply for registration or protection of such rights. 1.22 PARTY OR PARTIES “Party” means Employer or Navia collectively, and Employer and Navia shall be referred to as “Parties”. ATTY/AGR.2023.010/Navia Benefit Solutions (Navia Services (Dental HRA) 2023) (Page 6 of 42)