The plan sponsor's purpose in establishing the plan is to protect eligible employees and their dependents against certain health expenses and to help defray the financial effects arising from injury or sickness. To accomplish this purpose, the plan sponsor MUST be mindful of the need to control and minimize health care costs through innovative and efficient plan design and cost containment provisions, and of abiding by the terms of the plan document, to allow the plan sponsor to effectively assign the resources available to help participants in the plan to the maximum feasible extent.