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ARTICLE I - INTRODUCTION <br /> <br />1.1 Purpose of Plan. The purpose of this Plan is to provide employees of the City of <br />Martinsville and Martinsville City Schools a choice between cash and benefits under the <br />Underlying Plans maintained by the City of Martinsville and Martinsville City Schools. <br /> <br />1.2 Cafeteria Plan Stares. This Plan is intended to quality as a "Cafeteria Plan" under <br />Code Section 125 of the Internal Revenue Code of 1986, as amended, and is to be interpreted in <br />a manner consistent with the requirements of Code Section 125. <br /> <br /> <br />