Discrimination in Employee Benefit Plans
IRC Section 125 -- Safe Harbor Test

Work-Product Described

This Work-Product actuarially-certifies that the Subject Plan (Full-Flex Cafeteria, FSA or POP) is or is not discriminatory (a) without having to account for the prohibited class with respect to eligibility but (b) having to account for the prohibited class only for the Full-Flex Cafeteria with respect to Benefits and Contributions.