(a) The trustee may establish a group long-term care insurance program to provide long-term care insurance coverage for:
(1) an active employee or retiree;
(2) the spouse of an active employee or retiree, including a surviving spouse;
(3) a parent or grandparent of an active employee or retiree; and
(4) a parent of the spouse of an employee or retiree, including a parent of a surviving spouse.
(b) The trustee may not implement a group long-term care insurance program unless any cost or administrative burden associated with the development of, implementation of, or communications about the program is incidental.