166.02  DEFINITIONS.
   As used in this chapter, the following terms shall have these meanings:
   (a)   “City” shall mean the City of Tiffin, a municipal corporation under Ohio law.
   (b)   “Code” shall mean the Internal Revenue Code of 1986, as amended, and any regulations and rulings thereunder.
   (c)   “Dependent”, with respect to an Employee, shall mean any person who is the spouse of the Participant or otherwise entitled to be covered under the Health Plan; provided, however, that the term Dependent shall not include any person who is not a dependent within the meaning of Section 213(a) of the Code.
   (d)   “Eligible Employee” means any of the following Employees:
      (1)   An Employee of the City who is not a member of a collective bargaining unit, is not an elected or appointed official, and is considered a full time employee under applicable Employer policies;
      (2)   An Employee of the Tiffin Municipal Court who is not a member of a collective bargaining unit, is not an elected official, and is considered a full time Employee under applicable Employer policies;
      (3)   An Employee who is a member of a bargaining unit recognized by the State Employment Relations Board (SERB) as an official representative of Employees, and is a full-time employee of the City under the terms of a collective bargaining agreement which specifically provides for the participation of such Employee in this Plan; and
         (Ord. 94-39.  Passed 6-6-94.)
      (4)   An Employee of the City who is the Mayor, Director of Finance or Director of Law.
         (Ord. 96-29.  Passed 5-20-96.)
   (e)    "Employee" means any person who is employed by his or her Employer as a  common law employee or who is an elected or appointed official of the Employer;  and the term Employee shall not include any person who renders service to the City  solely as a leased employee within the meaning of Section 414(n) of the Code or  any person who is, or is intended to be, an independent contractor.
   (f)    "Employer" shall mean the City or the Tiffin Municipal Court (and the appointing  authorities therein).
   (g)    "Health Plan" shall mean any arrangement of the City, whether insured or fully or  partially self-insured, which provides for the reimbursement of or indemnification of Medical Expenses of an Employee or an Employee and his Dependents.
   (h)    "Medical Expenses" shall mean medical care defined in Section 213 of the Code and regulations and rulings thereunder.
   (i)    With respect to a Plan Year, the term "Participant" shall mean any Eligible Employee who is eligible for coverage under the Health Plan of the City.
   (j)    "Plan" means the City of Tiffin Cafeteria Plan.
   (k)    “Plan Year" shall mean the twelve month period of time beginning each April 1 and ending each following March 31.
      (Ord. 94-39. Passed 6-6-94.)