Definitions

Unless otherwise defined below, the terms in the "Glossary of Terms" apply to this section.

1. Dependent means:
   1. An employee's legal spouse; or
   2. An employee's child as defined in the Glossary of Terms, who also qualifies as a dependent under Internal Revenue Code § 152, as modified by § 105(b).
2. Eligible expense means a portion of the monthly contribution required from an individual to maintain retiree coverage or COBRA coverage under the Carpenters Health and Security Plan—For Retired Carpenters or to maintain post-retirement COBRA coverage under the Carpenters Health and Security Plan—For Employed Carpenters. Eligible expenses do not include the portion of any monthly contribution attributable to expenses that do not qualify as medical care under Internal Revenue Code § 213.
3. Employee means a "carpenter, employee or participant" as defined in the Glossary of Terms, provided that for purposes of this section, an employee does not include a self-employed person, whether a sole proprietor or partner, or spouse of a self-employed person, whether a sole proprietor or partner or more than a 2% Sub-Chapter S corporation shareholder. Members of an LLC, and spouses of members of an LLC, are eligible to participate, provided the LLC elected to be treated as a corporation on Treasury Form 8832.
4. Retiree means a "retired carpenter or retiree" as defined in the Glossary of Terms, provided that for purposes of this section, a retiree does not include a self-employed person, whether a sole proprietor or partner, or spouse of a self-employed person, whether a sole proprietor or partner or more than a 2% Sub-Chapter S corporation shareholder. Members of an LLC, and spouses of members of an LLC, are eligible to participate, provided the LLC elected to be treated as a corporation on Treasury Form 8832.