3 5 5 5 6 6 6 6 6 6 6 6 7 7 9 9 9 9 9 9 10 10 10 14 14 14 14 14 15 15 15 15 15 15 15 15 15 16 16 16 16 16 16 18 18 18 18 19 19 19 20 21 21 23 23 Table of Contents Table of Contents ELIGIBILITY When Will I Become Eligible To Participate In This Plan? What Must I Do To Enroll In The Plan? OPERATION How Does The Plan Operate? Who Is a Dependent? CONTRIBUTIONS How Is My Compensation Measured Under The Plan? What Contributions Are Made To The Plan? What Happens To Contributions That Are Made To The Plan? When Must I Decide What Coverage I Want? When Is The Election Period For The Plan? May I Change My Elections During The Plan Year? May I Make New Elections In Future Plan Years? BENEFITS What Benefits Are Available Under The Plan? HEALTH CARE FLEXIBLE SPENDING ACCOUNT PROGRAM What Is A Health Care Flexible Spending Account? What Health Care Expenses Can Be Reimbursed? How Does The Health Care Flexible Spending Account Work? Is My Health Information Protected? What If My Coverage Under The Health Care Flexible Spending Account Program Is Terminated? DEPENDENT CARE ASSISTANCE ACCOUNT What Is A Dependent Care Assistance Account? Who Is An Eligible Dependent? What Limits Apply? How Does The Dependent Care Assistance Account Work? What Is The Dependent Care Tax Credit PREMIUM DEDUCTIONS How Are Employee Premiums For Health And Welfare Plans Paid? TERMINATION OF EMPLOYMENT What Happens If My Employment is Terminated During the Plan Year? HIGHLY COMPENSATED AND KEY EMPLOYEES Do Limitations Apply To Those Who Are Highly Compensated? GENERAL INFORMATION ABOUT THE PLAN General Plan Information Employer Information Plan Administrator Information Service Of Legal Process Type Of Administration ADDITIONAL PLAN INFORMATION ERISA Rights And Protections Filing A Claim Notification Of Your Claim Claim Denial Appealing A Denied Claim HEALTH CARE CLAIM PROCEDURES Health Care Claim Definition Filing A Health Care Claim Notification Of Your Health Care Claim Health Care Claim Denial Appealing A Denied Health Care Claim APPENDIX A Qualifying Health Care Expenses