State of Indiana Health Reimbursement Arrangement HRA Account Plan Trust

This trust holds the assets of the State of Indiana Health Reimbursement Arrangement "HRA" Account Plan (the Plan) for employees of school corporations and governmental employers within the State of Indiana. The Plan is a defined contribution, health and welfare benefit plan commonly referred to as a "health reimbursement arrangement" plan. The Plan is designed to be a tax-free account for participants to pay health benefits not provided by Social Security, Medicare, or any other health insurance contract or plan. The payments or reimbursements may not be made for items paid or payable by any other insurance contract or plan, or for expenses that are deducted by the participant under any Section of the Internal Revenue Code or which were incurred prior to becoming a participant of the Plan. Reimbursement may be made for the out-of-pocket portion of premiums due for Medicare. The aforementioned expenses must be expenses of the participants, the spouses of the participants and/or the tax-qualified dependents of the participants.