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) "Dependent" means the tax-qualified dependent or child of the participant as determined under section 105(b) of the Internal Revenue Code, 26 U.S.C. 105(b).

(5) (a) "Employee" means a person employed by an employer.

(b) The term does not include an independent contractor, a person hired by the employer under a personal services contract, or a student intern, as defined in 2-18-101.

(6) "Employer" means a legally constituted department, board, commission, or any other administrative unit of state government, a county, an incorporated city or town, or any other political subdivision of the state, including a school district, or a unit of the university system.

(7) "Health care expense trust account" or "account" means an account established for the payment of qualified health care expenses under the plan.

(8) "Member" means an employee whose work unit voted to establish a common association.

(9) "Participant" means a member who terminates employment and for whom an account is established.

(10) "Plan" means the employee welfare benefit plan established under section 501(c)(9) of the Internal Revenue Code, 26 U.S.C. 501(c)(9), pursuant to 2-18-1304.

(11) "Qualified health care expenses" means expenses paid by a participant for medical care, as defined by 26 U.S.C. 213(d), for the participant or the participant's spouse or dependent.