7 Prior Plan means an Employer’s group long term disability insurance plan in effect on the day immediately preceding the Plan Effective Date under this Group Policy. Proof of Loss is defined in Section XX. Regular Care of a Physician means: 1. that you personally visit a Physician as frequently as is medically required according to standard medical practice, but in no event less than annually, to effectively manage and treat your disabling condition(s); 2. that your Physician is rendering appropriate treatment and care for the disabling condition(s) which conform(s) with standard medical practice and is the most appropriate for the disabling condition(s), according to standard medical practice; and 3. that you are complying with all aspects of the treatment plan prescribed by the Physician. Retirement Date means the earlier of: 1 the date you retire as defined by your Employer; 2. the date you become eligible to receive retirement benefits under any pension plan to which the Employer contributes, or 3. the date you become eligible to receive retirement benefits under any state or federal retirement plan or under social security law. Spouse means a person to whom you are legally married and from whom you are not legally separated. Substance Abuse means a condition listed in the latest edition of American Psychiatric Association Diagnostic and Statistical Manual or the International Classification of Disease within a classification category or code including but not limited to 291, 292, 303, 304 or 305. Waiting Period is defined in Section II and the “Schedule of Benefits”. Work Earnings means your gross monthly earnings from work performed while Disabled. Work Earnings include earnings from your Employer, any other employer, or self-employment and any sick pay, vacation pay, annual or personal leave pay or other salary continuation earned or accrued while working. If you are paid in a lump sum or on a basis other than monthly, we will prorate your Work Earnings over the period of time to which they apply. If no period of time is stated, we will use a reasonable one. In determining your Work Earnings, we: 1. will use the financial accounting method you use for income tax purposes, if you use that method on a consistent basis; 2. will not be limited to the taxable income you report to the Internal Revenue Service; 3. may ignore expenses under section 179 of the IRC as a deduction from your gross earnings; 4. may ignore depreciation as a deduction from your gross earnings; 5. may adjust the financial information you give us in order to clearly reflect your Work Earnings.