2-18-1303. Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:
     (1) "Common association" means an association of employees established pursuant to 2-18-1310 for the purposes of employer and employee participation in the plan.
     (2) "Contracting employer" means an employer who, pursuant to 2-18-1310, has contracted with the department to participate in the plan.
     (3) "Department" means the department of administration established in 2-15-1001.
     (4) "Employee" means a person employed by an employer but does not include an independent contractor or person hired by the employer under a personal services contract.
     (5) "Employer" means a legally constituted department, board, or commission of the state, a county, an incorporated city or town, or any political subdivision of the state, including a school district or a unit of the university system.
     (6) "Health care expense trust account" or "account" means an account established for the payment of qualified health care expenses under the plan.
     (7) "Member" means an employee who belongs to a voluntary employees' beneficiary association established under 2-18-1310.
     (8) "Plan" means the employee welfare benefit plan established under Internal Revenue Code section 501(c)(9) pursuant to 2-18-1304.
     (9) "Qualified health care expenses" means expenses paid by a member for medical care, as defined by 26 U.S.C. 213(d), for the member or the member's dependent as defined by 26 U.S.C. 152.

     History: En. Sec. 3, Ch. 272, L. 2001.