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Chek Plan (the Plan ) is a tax-free fringe benefit plan established under Internal Revenue Code ( IRC) 132(f), as expanded by the Transportation Equity Act of the 21st Century, and is effective January 1, 2002. Active, regular, non-student full-time and part-time (defined as 50% full-time equivalent FTE or higher) faculty and staff are eligible to participate in the Plan. The Plan allows eligible employees to set aside part of their salary on a tax-free basis to pay for certain wo.

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