Common use of Flexible Spending Accounts Clause in Contracts

Flexible Spending Accounts. Effective as of the Cessation Time, Chaparral shall have in place a flexible spending account plan in which Chaparral Business Employees shall maintain their existing eligibility and participation status under the flexible spending account plan maintained by TXI. Salary reduction elections made by Chaparral Business Employees under the TXI flexible spending account plan shall continue to apply with respect to the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of the Cessation Time, Chaparral shall credit or debit (as applicable), or cause to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions for the 2005 calendar year to the account as of the Cessation Time minus the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI shall pay, or cause to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims which have been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation Time, and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) above.

Flexible Spending Accounts. Effective as of the Cessation Timeapplicable Welfare Plan Date, Chaparral the SpinCo Group shall have in place established a flexible spending health care and dependent care reimbursement account plan (the “SpinCo Reimbursement Account Plan”) with features that are comparable to those contained in which Chaparral Business Employees shall maintain their existing eligibility the relevant health care and participation status under the flexible spending dependent care reimbursement account plan sponsored and maintained by TXIParent (the “Parent Reimbursement Account Plan”). Salary reduction elections made by Chaparral Business Employees under the TXI flexible spending account plan shall continue to apply with With respect to the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of the Cessation Timeapplicable SpinCo Employees and Former SpinCo Employees, Chaparral shall credit or debit (as applicable), or cause to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions for the 2005 calendar year to the account effective as of the Cessation Time minus applicable Welfare Plan Date, the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI shall pay, or cause to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral SpinCo Group shall assume and be solely responsible for (i) administering all reimbursement claims of SpinCo Employees and Former SpinCo Employees with respect to the plan year in which have been submitted by Chaparral Business the applicable Welfare Plan Date occurs, whether arising before, on or after the applicable Welfare Plan Date, under the SpinCo Reimbursement Account Plan and, for the avoidance of doubt, on and after the applicable Welfare Plan Date, no additional claims shall be reimbursed with respect to SpinCo Employees and Former SpinCo Employees under the TXI flexible spending account Parent Reimbursement Account Plan. Parent shall, as soon as practicable following the applicable Welfare Plan Date, determine (a) the sum of all contributions to the Parent Reimbursement Account Plan made with respect to such plan but not yet year by or on behalf of all SpinCo Employees and Former SpinCo Employees, as a whole, prior to the applicable Welfare Plan Date (the “Aggregate Pre-Transfer Date Contributions”) and (b) the sum of all claims incurred in such plan year and paid by the Parent Reimbursement Account Plan with respect to such SpinCo Employees and Former SpinCo Employees, as a whole, prior to the applicable Welfare Plan Date (the “Aggregate Pre-Transfer Date Disbursements”). If the Aggregate Pre-Transfer Date Contributions exceed the Aggregate Pre-Transfer Date Disbursements, Parent shall, as soon as practicable following Parent’s determination of the Cessation TimeAggregate Pre-Transfer Date Contributions and Aggregate Pre-Transfer Date Disbursements, transfer to SpinCo an amount in cash equal to such difference. If the Aggregate Pre-Transfer Date Disbursements exceed the Aggregate Pre-Transfer Date Contributions, SpinCo shall, upon Parent’s reasonable request and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI presentation of such substantiating documentation as SpinCo shall provide Chaparral with copies of any records available reasonably request, transfer to TXI Parent an amount in cash equal to document the claims described in clause (i) abovesuch difference.

Flexible Spending Accounts. Effective as of the Cessation Time, Chaparral Neenah Paper shall have in place a flexible spending account plan in which Chaparral Business Transferred Employees shall maintain their existing eligibility and participation status under the flexible spending account plan maintained by TXIKxxxxxxx-Xxxxx. Salary reduction elections made by Chaparral Business Transferred Employees under the TXI Kxxxxxxx-Xxxxx flexible spending account plan shall continue to apply with respect to the Chaparral Neenah Paper flexible spending account plan at least through the end of the 2005 2004 calendar year. As of the Cessation Time, Chaparral Neenah Paper shall credit or debit (as applicable), or cause to be credited or debited, ) the account of each Chaparral Business Transferred Employee under the Chaparral Neenah Paper flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Transferred Employee’s flexible spending accounts under the TXI Kxxxxxxx-Xxxxx flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions for the 2005 calendar year to the account as of the Cessation Time minus the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI Kxxxxxxx-Xxxxx shall pay, or cause to have paid, to Chaparral Neenah Paper any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Transferred Employees as of the Cessation Time, and Chaparral Neenah Paper shall pay, or cause to have paid, to TXI Kxxxxxxx-Xxxxx any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral Neenah Paper shall assume and be solely responsible for (i) all claims which have been submitted by Chaparral Business Transferred Employees under the TXI Kxxxxxxx-Xxxxx flexible spending account plan but not yet paid as of the Cessation Time, and (ii) all claims submitted under the Chaparral Neenah Paper flexible spending account plan after the Cessation Time. TXI Kxxxxxxx-Xxxxx shall provide Chaparral Neenah Paper with copies of any records available to TXI Kxxxxxxx-Xxxxx to document the claims described in clause (i) above.

Flexible Spending Accounts. (a) Effective as on or prior to the Distribution Date, Remainco shall cause a member of Spinco Group to adopt a cafeteria plan intended to comply with Section 125 of the Cessation Time, Chaparral shall have in place Code that includes a healthcare flexible spending account plan in which Chaparral Business Employees shall maintain their existing eligibility program and participation status under the a dependent care flexible spending account program (the “Spinco FSA”) that is substantially similar to the Remainco FSA. RMT Partner shall, or shall cause a member of Spinco Group or RMT Partner Group, to maintain the Spinco FSA for the remainder of the calendar year in which the Effective Time occurs for each Spinco Transferred Employee who, in the portion of the calendar year on or prior to the Distribution Date, contributed to the Remainco FSA (the “FSA Participants”). During the period from the Effective Time until the last day of the plan maintained by TXI. Salary year of the Remainco FSA that commenced immediately prior to the Effective Time, RMT Partner shall, or shall cause a member of Spinco Group or RMT Partner Group, to continue, the salary reduction elections made by Chaparral Business Employees the FSA Participants (adjusted, to the extent necessary, to take into account any changes to applicable premiums related to any RMT Partner Benefit Arrangements) and allow each FSA Participant to receive reimbursement from such participant’s flexible spending reimbursement account under the TXI flexible spending account Spinco FSA on substantially the same terms and conditions as would have been applicable to such participant as if such FSA Participant were employed by Remainco Group following the Distribution Date during such period and continued to participate in the Remainco FSA. If the aggregate amount withheld from the FSA Participants’ compensation under the Remainco FSA for the plan shall continue to apply with respect year in which the Distribution Date occurs exceeds the aggregate amount of reimbursements paid to the Chaparral flexible spending account FSA Participants prior to the Distribution Date under the Remainco FSA for such plan at least through the end of the 2005 calendar year. As of the Cessation Time, Chaparral Remainco shall credit or debit transfer (as applicable), or cause to be credited or debitedtransferred) to RMT Partner within forty-five (45) days after the Distribution Date a cash payment equal to such excess, if any. If the account aggregate amount of each Chaparral Business Employee reimbursements paid to the FSA Participants under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately Remainco FSA prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions Distribution Date for the 2005 calendar plan year in which the Distribution Date occurs exceeds the aggregate amount withheld prior to the account as of Distribution Date from FSA Participants’ compensation under the Cessation Time minus Remainco FSA for such plan year, RMT Partner shall transfer to Remainco within forty-five (45) days after the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI shall pay, or cause to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited Distribution Date a cash payment equal to such accountsexcess, if any. Any such payments Spinco shall be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume Assume and be solely responsible for (i) all claims which have been submitted for reimbursement by Chaparral Business Employees FSA Participants under the TXI flexible spending account plan but terms of the Spinco FSA, whether incurred prior to, on or after the Distribution Date, that have not yet been paid in full as of the Cessation TimeDistribution Date, which claims shall be paid pursuant to and (ii) all claims submitted under the Chaparral flexible spending account plan after terms of the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) aboveSpinco FSA.

Flexible Spending Accounts. Effective as no later than the Closing Date, Parent shall, or shall cause its Subsidiaries to, have in effect flexible spending arrangements under a cafeteria plan qualifying under Section 125 of the Cessation TimeCode (the “Parent Flexible Spending Account Plan”). From and after the Closing Date, Chaparral Parent shall have in place a flexible spending be liable for all Liabilities and account plan in which Chaparral Business Employees shall maintain their existing eligibility and participation status under balances of the Transferor flexible spending account plan maintained by TXI. Salary reduction elections made by Chaparral Business Employees under the TXI flexible spending account plan shall continue to apply with respect to Business Employees who become Transferred Employees and their dependents (the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of the Cessation Time, Chaparral shall credit or debit (as applicable“Transferor Flexible Spending Account Plan”), or cause to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions for the 2005 calendar year to the account as of the Cessation Time minus the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI shall pay, or cause to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims for reimbursement which have not been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation TimeClosing Date shall be paid pursuant to and under the terms of the Parent Flexible Spending Account Plan. As soon as practicable following the Closing Date, (i) Transferor shall transfer to Parent an amount in cash equal to the excess, if any, of the aggregate contributions to the Transferor Flexible Spending Account Plan made by Transferred Employees prior to the Closing Date for the plan year in which the Closing Date occurs over the aggregate reimbursement payouts made to Transferred Employees prior to the Closing Date for such year from such plan and (ii) all claims submitted Parent shall cause such amounts to be credited to each such Transferred Employee’s accounts under the Chaparral flexible spending account Parent Flexible Spending Account Plan. In connection with such transfer, Parent shall deem that such employees’ deferral elections made under the Transferor Flexible Spending Account Plan for the plan after year in which the Cessation TimeClosing Date occurs shall continue in effect under the Parent Flexible Spending Account Plan for the remainder of the plan year in which the Closing Date occurs. TXI If the aggregate reimbursement payouts made to Transferred Employees from the Transferor Flexible Spending Account Plan prior to the Closing for the plan year in which the Closing Date occurs exceed the aggregate accumulated contributions made by the Transferred Employees to such plan prior to the Closing Date for such plan year, Parent shall provide Chaparral with copies make a payment equal to the value of any records available such excess (or the portion thereof able to TXI be funded from such additional contributions) to document Transferor as soon as practicable following Parent’s receipt of additional contributions from the claims described in clause (i) aboveapplicable Transferred Employee.

Flexible Spending Accounts. Effective as of A Flexible Spending Account (“FSA”) election will not automatically renew each plan year. You must complete a new enrollment form each plan year during open enrollment. • If the Cessation Time, Chaparral shall have in place a flexible spending account plan in which Chaparral Business Employees shall maintain their existing eligibility and participation status dollars allocated to be reimbursed under the flexible spending account plan maintained by TXI. Salary reduction elections made by Chaparral Business Employees under provisions of an FSA are not used for such benefits within the TXI flexible spending account plan shall continue to apply with respect to the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of the Cessation Timecoverage period, Chaparral shall credit or debit (as applicable), or cause to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, you must forfeit the balance of the unused amounts (“use or lose”). • A voucher must be completed and submitted with proper documentation in order for you to be reimbursed for a Chaparral Business Employee’s flexible spending account shall be determined as qualifying expense. Your Employer will establish a cut-off date (“runoff period”) after the amount period of coverage for submission of vouchers. • Medical expenses eligible for reimbursement include only expenses incurred during the Chaparral Business Employee’s contributions period of coverage for the 2005 calendar year diagnosis, cure, mitigation, treatment, or prevention of disease and do not include certain cosmetic surgery expenses and medical insurance premiums. Medical expenses reimbursed under a Health Flexible Spending Account (“Health FSA”) may not be reimbursed under any other health plan and may not be used to claim any federal income tax deduction or credit. Documentation must be submitted for all expenses submitted for reimbursement under the Health FSA as requested by American Fidelity Assurance Company (“American Fidelity”). • During an unpaid leave of absence, contributions to the account as Health FSA must continue in order to continue participation. For payment options, contact your Employer. • If employment is terminated and you do not elect to continue Health FSA coverage through COBRA, only eligible expenses incurred before termination of coverage may be reimbursed. • No reimbursement from the Cessation Time minus Dependent Day Care Flexible Spending Account (“Dependent Day Care FSA”) may be made until the amount of his first contribution is received and posted to the account. • Dependent day care expenses reimbursed under this plan may not be used to claim any federal income tax deduction or her reimbursements credit. • Dependent Day Care FSA elections are irrevocable for the 2005 calendar year from period of coverage, except upon certain events including a change in the account as of the Cessation Time. TXI shall payneed for day care, a provider change, or cause to have paid, to Chaparral any net positive balance a change in cost of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, day care. Please contact your Employer for details. • Dependent day care expenses eligible for reimbursement must be provided by a third party meeting both applicable state and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accountsfederal law requirements. Any such payments shall • Claims may only be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims which have dependent day care that has already been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation Time, and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) aboveprovided.

Flexible Spending Accounts. Effective as on or promptly following the Closing Date, the Purchaser shall, or shall cause one of its Subsidiaries to, have in effect flexible spending arrangements under a cafeteria plan qualifying under Section 125 of the Cessation TimeCode (the “Purchaser Flexible Spending Account Plan”). From and after the Closing Date, Chaparral the Purchaser shall have in place a flexible spending be liable for all Liabilities and account plan in which Chaparral Business Employees shall maintain their existing eligibility and participation status under balances of the flexible spending account plan maintained in the United States by TXI. Salary reduction elections made by Chaparral Business Employees under each member of the TXI flexible spending account plan shall continue to apply Seller Group with respect to Transferred Employees and their dependents (the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of the Cessation Time, Chaparral shall credit or debit (as applicable“Seller Flexible Spending Account Plan”), or cause to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions for the 2005 calendar year to the account as of the Cessation Time minus the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI shall pay, or cause to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims which for reimbursement that have not been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation TimeClosing Date shall be paid pursuant to and under the terms of the Purchaser Flexible Spending Account Plan. As soon as practicable following the Closing Date, (i) the Seller Group shall transfer to the Purchaser an amount in cash equal to the excess, if any, of the aggregate contributions to the Seller Flexible Spending Account Plan made by Transferred Employees prior to the Closing Date for the plan year in which the Closing Date occurs over the aggregate reimbursement payouts made to Transferred Employees prior to the Closing Date for such year from such plan and (ii) all claims submitted the Purchaser shall cause such amounts to be credited to each such Transferred Employee’s accounts under the Chaparral flexible spending account Purchaser Flexible Spending Account Plan. In connection with such transfer, the Purchaser shall deem that such employees’ deferral elections made under the Seller Flexible Spending Account Plan for the plan after year in which the Cessation TimeClosing Date occurs shall continue in effect under the Purchaser Flexible Spending Account Plan for the remainder of the plan year in which the Closing Date occurs. TXI If the aggregate reimbursement payouts made to Transferred Employees from the Seller Flexible Spending Account Plan prior to the Closing for the plan year in which the Closing Date occurs exceed the aggregate accumulated contributions made by the Transferred Employees to such plan prior to the Closing Date for such plan year, the Purchaser shall provide Chaparral with copies make a payment equal to the value of any records available such excess (or the portion thereof able to TXI be funded from such additional contributions) to document the claims described in clause (i) aboveSeller as soon as practicable following the Purchaser’s receipt of additional contributions from the applicable Transferred Employee.

Flexible Spending Accounts. Effective as of A Flexible Spending Account (“FSA”) election will not automatically renew each plan year. You must complete a new enrollment form each plan year during open enrollment. If the Cessation Time, Chaparral shall have in place a flexible spending account plan in which Chaparral Business Employees shall maintain their existing eligibility and participation status dollars allocated to be reimbursed under the flexible spending account plan maintained by TXI. Salary reduction elections made by Chaparral Business Employees under provisions of an FSA are not used for such benefits within the TXI flexible spending account plan shall continue to apply with respect to the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of the Cessation Timecoverage period, Chaparral shall credit or debit (as applicable), or cause to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, you must forfeit the balance of the unused amounts (“use or lose”). A voucher must be completed and submitted with proper documentation in order for you to be reimbursed for a Chaparral Business Employee’s flexible spending account shall be determined as qualifying expense. Your Employer will establish a cut-off date (“runoff period”) after the amount period of coverage for submission of vouchers. Medical expenses eligible for reimbursement include only expenses incurred during the Chaparral Business Employee’s contributions period of coverage for the 2005 calendar year diagnosis, cure, mitigation, treatment, or prevention of disease and do not include certain cosmetic surgery expenses and medical insurance premiums. Medical expenses reimbursed under a Health Flexible Spending Account (“Health FSA”) may not be reimbursed under any other health plan and may not be used to claim any federal income tax deduction or credit. Documentation must be submitted for all expenses submitted for reimbursement under the Health FSA as requested by American Fidelity Assurance Company (“American Fidelity”). During an unpaid leave of absence, contributions to the account as Health FSA must continue in order to continue participation. For payment options, contact your Employer. If employment is terminated and you do not elect to continue Health FSA coverage through COBRA, only eligible expenses incurred before termination of coverage may be reimbursed. No reimbursement from the Cessation Time minus Dependent Day Care Flexible Spending Account (“Dependent Day Care FSA”) may be made until the amount of his first contribution is received and posted to the account. Dependent day care expenses reimbursed under this plan may not be used to claim any federal income tax deduction or her reimbursements credit. Dependent Day Care FSA elections are irrevocable for the 2005 calendar year from period of coverage, except upon certain events including a change in the account as of the Cessation Time. TXI shall payneed for day care, a provider change, or cause to have paid, to Chaparral any net positive balance a change in cost of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, day care. Please contact your Employer for details. Dependent day care expenses eligible for reimbursement must be provided by a third party meeting both applicable state and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accountsfederal law requirements. Any such payments shall Claims may only be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims which have dependent day care that has already been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation Time, and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) aboveprovided.

Flexible Spending Accounts. Effective Buyer shall cause the Acquired Companies to participate in the dependent care spending account and the medical care flexible spending account components of Buyer’s benefit plans (the “Buyer’s FSA”) as of the Cessation TimeClosing Date. Sellers shall take all steps necessary or appropriate so that the account balances (reflecting salary deductions, Chaparral shall have in place a deemed employer contributions (if any), and claims paid (if any)) under Sellers’ dependent care and medical care flexible spending account plan accounts (the “Sellers’ FSA”) of each Employee who has elected to participate therein in the year in which Chaparral Business Employees the Closing occurs shall maintain their existing eligibility be transferred, as soon as practicable after the Closing, from Sellers’ FSA to Buyer’s FSA. In addition, if, as of the Closing Date, the claims paid by Sellers with respect to an Employee under Sellers’ FSA do not equal or exceed the aggregate salary deductions and participation status deemed employer contributions allocable to such Employee, Sellers shall, immediately after the Closing Date, transfer an amount of cash to Buyer equal to the difference between such claims paid and such aggregate salary deductions and deemed employer contributions. Buyer shall take all steps necessary or appropriate so that the contribution elections of each such Employee as in effect immediately before the Closing remain in effect under Buyer’s FSA immediately after the flexible spending transfer of such account plan maintained by TXIbalance. Salary reduction elections made by Chaparral Business Employees under After the TXI flexible spending account plan shall continue to apply end of the period during which claims can be paid from an Employee’s FSA with respect to the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of the Cessation Timeyear following Closing, Chaparral Buyer shall credit or debit (as applicable), or cause transfer to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with Sellers an amount of cash with respect to each such Employee equal to the positive or lesser of (i) the amount by which the salary deductions by Buyer with respect to such Employee under Buyer’s FSA have exceeded the claims paid by Buyer with respect to such Employee under Buyer’s FSA and (ii) the amount, if any, of the negative balance of such Chaparral Business Employee’s flexible spending accounts Employee under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions for the 2005 calendar year to the account Sellers’ FSA as of the Cessation Time minus the amount Closing. Buyer’s FSA shall assume responsibility for all applicable dependent care and medical care claims of his or her reimbursements each Employee for the 2005 calendar year from in which the account as Closing occurs. Prior to the Closing Date, Sellers shall furnish Buyer with a schedule indicating, with respect to Sellers’ FSA, the salary deduction elections of the Cessation Time. TXI shall payEmployees along with their account balances (whether positive or negative), or cause to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Timepaid in claims, and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims which have been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation Time, and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) abovesalary deductions remaining.

Flexible Spending Accounts. Effective at the Closing, Purchaser shall have in effect flexible spending accounts for medical and dependent care expenses under a cafeteria plan qualifying under Section 125 of the Code (the “Purchaser Cafeteria Plan”) in which Transferred Industrial Wood Employees may participate, and shall credit such accounts with the amount credited as of the Cessation Time, Chaparral shall have in place a flexible spending account plan in which Chaparral Business Employees shall maintain their existing eligibility and participation status Closing Date under comparable accounts maintained under the flexible spending account plan maintained by TXI. Salary reduction elections made by Chaparral Business Employees under corresponding Seller Benefit Plans (the TXI flexible spending account plan shall continue to apply with respect to the Chaparral flexible spending account plan at least through the end of the 2005 calendar year“Seller Cafeteria Plan”). As of soon as practicable after the Cessation TimeClosing Date, Chaparral shall credit or debit (as applicable), or cause to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions for the 2005 calendar year to the account as of the Cessation Time minus the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI i) Seller shall pay, or cause to have be paid, to Chaparral any net positive balance of Purchaser in cash the amounts credited amount, if any, by which aggregate contributions made by Transferred Industrial Wood Employees to Seller Cafeteria Plan in the flexible spending accounts of Chaparral Business year in which the Closing Date occurs exceeded the aggregate benefits provided to Transferred Industrial Wood Employees in the year in which the Closing Date occurs, or (ii) Purchaser shall pay to Seller in cash the amount, if any, by which aggregate benefits provided to Transferred Industrial Wood Employees under the Seller Cafeteria Plan in the year in which the Closing Date occurs exceeded the aggregate contributions made by Transferred Industrial Wood Employees as of the Cessation Time, Closing. On and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral Closing Date, Purchaser shall assume and be solely responsible for (i) all claims which for reimbursement by the Transferred Industrial Wood Employees, whether incurred prior to, on or after the Closing Date, that have not been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid in full as of the Cessation TimeClosing Date, which claims shall be paid pursuant to and (ii) all claims submitted under the Chaparral terms of the Purchaser Cafeteria Plan. Purchaser agrees to cause the Purchaser Cafeteria Plan to honor and continue through the end of the year in which the Closing Date occurs the elections made by each Transferred Industrial Wood Employee under the Seller Cafeteria Plan in respect of the flexible spending account plan after reimbursement accounts that are in effect immediately prior to the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) aboveClosing Date.

Flexible Spending Accounts. Effective as of the Cessation Time, Chaparral shall have in place (a) If Purchaser has established a health flexible spending account plan (“Purchaser’s Health FSA”) as of Closing, Purchaser shall cover Transferred Employees who have elected to participate in which Chaparral Business Employees shall maintain their existing eligibility and participation status under the Seller’s health flexible spending account plan maintained (“Seller’s Health FSA”) under Purchaser’s Health FSA at the same level of coverage provided under Seller’s Health FSA, subject to (a) Purchaser’s being provided all information reasonably necessary to permit the administrator of Purchaser’s Health FSA to accommodate the inclusion of the Transferred Employees on the basis described herein, and (b) Seller transferring to Purchaser assets equal to the excess, if any, of the amounts contributed by TXIthe Transferred Employees to Seller’s Health FSA as of Closing over the claims paid to such Transferred Employees under Seller’s Health FSA as of Closing. Salary Transferred Employees shall be treated as if their participation had been continuous from the beginning of Seller’s plan year in which the Closing Date falls, and their existing salary reduction elections shall be taken into account for the remainder of Purchaser’s plan year in which the Closing Date falls as if made under Purchaser’s Health FSA. Purchaser’s Health FSA shall provide reimbursement for medical care expenses incurred by Chaparral Business Transferred Employees under at any time during Seller’s plan year in which the TXI flexible spending account plan shall continue to apply with respect Closing Date falls (including claims incurred before the Closing Date), up to the Chaparral flexible spending account plan at least through amount of such Transferred Employees’ elections and reduced by amounts previously reimbursed by Seller’s Health FSA. Within 30 days after the end of the 2005 calendar year. As period for submitting FSA claims for Purchaser’s plan year in which the Closing Date falls, Purchaser shall transfer to Seller assets equal to a prorated share of the Cessation Timeexcess of the sum of the amount transferred to the Purchaser pursuant this paragraph and any amounts contributed by the Transferred Employees to the Purchaser’s Health FSA after Closing over the claims paid to such Transferred Employees under Purchaser’s Health FSA, Chaparral shall credit or debit (as applicable), or cause such proration to be credited or debited, based on the account number of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employeedays during Seller’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, the balance of a Chaparral Business Employee’s flexible spending account shall be determined as the amount of the Chaparral Business Employee’s contributions for the 2005 calendar year to the account as of the Cessation Time minus the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI shall pay, or cause to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, Plan Year before and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims which have been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation Time, and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) aboveClosing Date.

Flexible Spending Accounts. Effective as of A Flexible Spending Account (“FSA”) election will not automatically renew each plan year. You must complete a new enrollment form each plan year during open enrollment. • If the Cessation Time, Chaparral shall have in place a flexible spending account plan in which Chaparral Business Employees shall maintain their existing eligibility and participation status dollars allocated to be reimbursed under the flexible spending account plan maintained by TXI. Salary reduction elections made by Chaparral Business Employees under provisions of an FSA are not used for such benefits within the TXI flexible spending account plan shall continue to apply with respect to the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of the Cessation Timecoverage period, Chaparral shall credit or debit (as applicable), or cause to be credited or debited, the account of each Chaparral Business Employee under the Chaparral flexible spending account plan with an amount equal to the positive or negative balance of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior to the Cessation Time. For purposes of this Section, you must forfeit the balance of the unused amounts (“use or lose”). • A voucher must be completed and submitted with proper documentation in order for you to be reimbursed for a Chaparral Business Employeequalifying expense. Your Employer will establish a cut-off date (“runoff period”) after the period of coverage for submission of vouchers. • Medical expenses eligible for reimbursement include only expenses incurred during the period of coverage for the diagnosis, cure, mitigation, treatment, or prevention of disease and do not include certain cosmetic surgery expenses and medical insurance premiums. Medical expenses reimbursed under a Healthcare Flexible Spending Account (“Healthcare FSA”) may not be reimbursed under any other health plan and may not be used to claim any federal income tax deduction or credit. Documentation must be submitted for all expenses submitted for reimbursement under the Healthcare FSA as requested by American Fidelity Assurance Company (“American Fidelity”). • During an unpaid leave of absence, contributions to the Healthcare FSA must continue in order to continue participation. For payment options, contact your Employer. • If employment is terminated and you do not elect to continue Healthcare FSA coverage through COBRA, only eligible expenses incurred before termination of coverage may be reimbursed. • No reimbursement from the Dependent Day Care Account (“DCA”) may be made until the first contribution is received and posted to the account. • Dependent day care expenses reimbursed under this plan may not be used to claim any federal income tax deduction or credit. • DCA elections are irrevocable for the period of coverage, except upon certain events including a change in the need for day care, a provider change, or a change in cost of day care. Please contact your Employer for details. • Dependent day care expenses eligible for reimbursement must be provided by a third party meeting both applicable state and federal law requirements. • Claims may only be made for dependent day care that has already been provided. Benefits Debit Card(s) (if applicable): • The Benefits Debit Card may only be used at qualified locations that provide medical products and services. • If a medical provider does not accept the Benefits Debit Card, you will need to pay the expense and submit a voucher for reimbursement to American Fidelity. • If American Fidelity’s flexible spending account shall requests for receipts are not answered in a timely manner or if you pay for an ineligible expense, access to a Benefits Debit Card will be determined as blocked and you may need to pay back the amount of the Chaparral Business Employee’s contributions expense. • If you do not pay back the plan for an ineligible expense in a timely manner, your Employer will be notified. Your Employer may make an after-tax deduction from your paycheck or adjust a W-2 to make a correction to reflect the 2005 calendar ineligible expense. • If an expense is greater than the amount available in the Healthcare FSA, your card swipe will be denied. • You will not receive a new card each year. Each year in which participation continues, the new election amount will be loaded to the account existing card. Cards will expire 3 years from the day of issue. • Dependents receiving a Benefits Debit Card may only include a spouse and eligible tax dependents, including adult children who are at least age 18 as of the Cessation Time minus the amount of his or her reimbursements for the 2005 calendar year from the account as first day of the Cessation Timeplan year. TXI shall pay, or cause • Dependents with a Benefits Debit Card will have access to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims which have been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation Time, and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI shall provide Chaparral with copies of any records Healthcare FSA information available to TXI to document the claims described in clause (i) aboveyou, including protected health information.

Flexible Spending Accounts. Effective Except to the extent provided under the Transition Services Agreement, as of the Cessation TimeClosing Date, Chaparral the Buyer shall have in place a cause each Transferred Employee to be credited under the Buyer’s health care flexible spending account plan in which Chaparral Business Employees shall maintain their existing eligibility and participation status under the flexible dependent care spending account plan maintained by TXI(each, a “Buyer Spending Account”) with an amount available for reimbursement between the Closing Date and the end of the calendar year in which the Closing Date occurs equal to the amounts available for reimbursement for such period under Seller’s or its Affiliates’ spending account plans of corresponding type (each, a “Seller Spending Account”) with respect to such Transferred Employee immediately prior to the Closing Date. Salary reduction The Buyer shall give effect under the Buyer Spending Accounts to elections made by Chaparral Business the Transferred Employees under the TXI flexible spending account plan shall continue to apply with respect to the Chaparral flexible spending account plan at least through the end corresponding Seller Spending Accounts in respect of the 2005 calendar year in which the Closing Date occurs, subject to the terms and conditions then applicable to the Buyer Spending Accounts (including dollar limitations in effect for the year). As If the amounts contributed (by salary reduction or otherwise) by a Transferred Employee under a Seller Spending Account arrangement for the portion of the Cessation Time, Chaparral shall credit calendar year ending on the Closing Date exceeds the sum of the claims under such Seller Spending Account already reimbursed to the Transferred Employee or debit (as applicable), or cause to be credited or debitedclaimed for reimbursement by the Transferred Employee in respect of the calendar year in which the Closing Date occurs, the account of each Chaparral Business Employee under Seller shall transfer to the Chaparral flexible spending account plan with Buyer on the Closing Date an amount equal to the positive lesser of (i) such excess or negative balance (ii) the excess of such Chaparral Business Employee’s flexible spending accounts under the TXI flexible spending account plan immediately prior dollar limitation for the year applicable to the Cessation Timecorresponding Buyer Spending Account over the sum of the claims reimbursed to or claimed for reimbursement by the Transferred Employee. For purposes If the sum of this Section, the balance claims reimbursed to or claimed for reimbursement by the Transferred Employee in respect of a Chaparral Business Employee’s flexible spending account shall be determined as the calendar year in which the Closing Date occurs exceeds the amount of the Chaparral Business Employee’s contributions Seller Spending Account balance for the 2005 calendar year to the account a Transferred Employee as of the Cessation Time minus Closing Date, the Buyer shall transfer to the Seller on the Closing Date an amount equal to the lesser of (i) such excess or (ii) the excess of the dollar limitation for the year applicable to the corresponding Buyer Spending Account over the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI shall pay, or cause to have paid, to Chaparral any net positive Seller Spending Account balance of the amounts credited to the flexible spending accounts of Chaparral Business Employees as of the Cessation Time, and Chaparral shall pay, or cause to have paid, to TXI any net negative balance of the amounts credited to such accounts. Any such payments shall be made as soon as administratively practicable after the Cessation Time. Chaparral shall assume and be solely responsible for (i) all claims which have been submitted by Chaparral Business Employees under the TXI flexible spending account plan but not yet paid as of the Cessation Time, and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) aboveBuyer Spending Account.

Flexible Spending Accounts. Effective The Buyer and its Affiliates shall have in effect as of the Cessation Time, Chaparral shall have in place a Closing flexible spending account reimbursement accounts for medical and dependent care expenses under a cafeteria plan in which Chaparral qualifying under Section 125 of the Code (the “Buyer Cafeteria Plan”) that provide benefits to U.S. Transferred Business Employees shall maintain their existing eligibility and participation status under that participate in the cafeteria plan of Seller immediately prior to the Closing (the “Seller Cafeteria Plan”). The Buyer agrees to cause the Buyer Cafeteria Plan to accept a spin-off of the flexible spending account plan maintained by TXI. Salary reduction elections made by Chaparral reimbursement accounts of the U.S. Transferred Business Employees under from the TXI flexible spending account plan shall Seller Cafeteria Plan and to honor and continue to apply with respect to the Chaparral flexible spending account plan at least through the end of the 2005 calendar year. As of year in which the Cessation Time, Chaparral shall credit or debit (as applicable), or cause to be credited or debited, Closing Date occurs the account of elections made by each Chaparral U.S. Transferred Business Employee under the Chaparral Seller Cafeteria Plan in respect of the flexible spending reimbursement accounts that are in effect immediately prior to the Closing. The Buyer shall credit or debit, as applicable, effective as of the Closing Date, the applicable account plan of each U.S. Transferred Business Employee under the Buyer Cafeteria Plan with an amount equal to the positive or negative balance of such Chaparral Transferred Business Employee’s flexible spending accounts account under the TXI flexible spending account plan Seller Cafeteria Plan as of immediately prior to the Cessation TimeClosing Date. For purposes of this SectionAs soon as practicable following the Closing Date, the balance of a Chaparral Business Employee’s flexible spending account Sellers and their Affiliates shall cause to be determined as transferred from the amount Seller Cafeteria Plan to the Buyer Cafeteria Plan the excess, if any, of the Chaparral Business Employee’s aggregate accumulated contributions for the 2005 calendar year to the account as of the Cessation Time minus the amount of his or her reimbursements for the 2005 calendar year from the account as of the Cessation Time. TXI shall pay, or cause to have paid, to Chaparral any net positive balance of the amounts credited to the flexible spending reimbursement accounts of Chaparral made prior to the Closing during the year in which the Closing Date occurs by US. Transferred Business Employees as of over the Cessation Time, and Chaparral shall pay, or cause aggregate reimbursement payouts made prior to have paid, the Closing for such year from such accounts to TXI any net negative balance of the amounts credited U.S. Transferred Business Employees. If the aggregate reimbursement payouts from the flexible spending reimbursement accounts made prior to the Closing during the year in which the Closing Date occurs made to Transferred Business Employees exceed the aggregate accumulated contributions to such accounts. Any accounts prior to the Closing for such payments year by the Transferred Business Employees, the Buyer shall cause such excess to be made transferred to Seller as soon as administratively practicable following the Closing Date. From and after the Cessation Time. Chaparral Closing, the Buyer and its Affiliates shall assume and be solely responsible for (i) all claims which have been submitted by Chaparral U.S. Transferred Business Employees under the TXI flexible spending account plan but Seller Cafeteria Plan whether incurred prior to, on or after the Closing Date, that have not yet been paid in full as of the Cessation Time, and (ii) all claims submitted under the Chaparral flexible spending account plan after the Cessation Time. TXI shall provide Chaparral with copies of any records available to TXI to document the claims described in clause (i) aboveClosing.